ICAEW.com works better with JavaScript enabled.

Budgeting

Articles, reports and other resources that enable accountants in business to make a real difference to their organisations by providing them with practical information on the latest thinking in budgeting.

Digital financial reporting

What can technology offer to boards, investors and those who prepare business accounts when it comes to corporate reporting? A project by the Financial Reporting Council aims to find out.

Business reporting

This special report contains a few essentials on reporting of use to finance manager, controller and directors, including micro entity reports, the visual impact of reports and lean accounting.

SR48 Budgeting

The role of budgets and budgeting is fundamental to planning business ventures. We hope that this report will provide you with a practical and interesting guide to budgeting.

Measuring annual budgeting success

This is exclusive item - please log in or subscribe to view this item.

It's as much a feature of corporate life as computers and monthly pay slips. Virtually all organisations do it. Yet it has few supporters. Too bureaucratic, static and formal, takes too long, out of date too quickly and excessive focus on financial measures. These are only some of the accusations levelled at the annual budgeting process. So how do we know if our own budget process is successful? Set out below is a framework to make that judgement, starting with the barriers that have to be overcome.

The psychological benefits of budgets

This is exclusive item - please log in or subscribe to view this item.

Budgets can be seen as onerous and old-fashioned management techniques. However, this article suggests that, in some circumstances, they can be positively beneficial to the organisation at a psychological level by helping to empower executives.

Special Report: Better Budgeting

Is budgeting still relevant? Or have new techniques proved more useful? The Better Budgeting forum, held earlier this year by the ICAEW and CIMA, saw a lively debate on this topic, as this 12-page special report discloses.

21st Century Budgeting

This is exclusive item - please log in or subscribe to view this item.

Good Practice Guideline Issue 29 - March 2000

Budgeting

This is exclusive item - please log in or subscribe to view this item.

Good Practice Guideline Issue 1 - April 1993