The annual budgeting process is a trap. Pressured by fixed targets and performance incentives, managers focus on making the numbers instead of making a difference, meeting set goals instead of maximizing potential. With their compensation at stake, managers often resort to deceitful-even unethical-behavior. In the end, everybody loses-the employee, the company, and ultimately the customer. Now, finance experts Jeremy Hope and Robin Fraser reveal the results of an intensive study aimed at fixing the broken budgeting process. They argue that companies must abandon traditional budgeting contracts in favor of a radical new model that links performance measurement to evolving competitive benchmarks-and shifts the firm's focus from controlling employee behavior to delivering customer value.The "Beyond Budgeting" model is built on the best practices of companies that have successfully revised their centralized planning and budgeting processes. It combines a leadership vision that devolves more authority to operating managers and a finance vision that enables fast decision making through appropriate tools and accessible information. Through vivid examples, Hope and Fraser illustrate how companies can implement these shared visions-and the long-term benefits that accrue from embracing them. Offering a compelling case for breaking free from the budgeting trap, this book paves the way toward making organizations better places to work for, invest in, and do business with.

傑裏米·霍普，超越預算圓桌會議（BBRT）的研究主任，該組織緻力於幫助公司改善績效管理過程。他以注冊會計師的身份開始瞭職業生涯，並從此在風險投資和商業管理領域積纍瞭豐富的經驗。1998年，他同羅賓·弗雷澤閤著的“誰需要預算？”（Who Needs Budgets?），獲得瞭久負盛名的國際會計師聯閤會（IFAC）的奬章。他還和托尼·霍普閤著瞭《改變賬本底綫》（Transforming the Bottom Line，1995）和《在第三次浪潮中的競爭》（Competing in the Third Wave，1997）等專著。

羅賓·弗雷澤，管理顧問，IBM商業谘詢服務部閤夥人。他的專業領域是商業規劃、績效改善和精簡成本。在過去5年中，弗雷澤同傑裏米·霍普一起負責超越預算項目，並且主管BBRT在國際上的發展。他經常在研討會、公開課程上發錶關於超越預算的演講。