Abstract
Budgeting, which can be defined as establishing medium-term control standards for an organisation as a whole and for each of its constituent parts, requires considerable amounts of both high-level management attention and also low-level data manipulation. In a large organisation, conventional methods of computerising the budgeting procedure tend merely to substitute one set of difficulties for another, and to alienate the managers in doing so. This paper describes the development and introduction of an interactive computer-based system in British Gas that successfully avoids such problems and assists the managers to improve their budgets while largely eliminating the requirement for low-level time and effort. The design principles of the system are outlined and the implementation history is described. It is concluded that with skilful use of existing computer techniques, significant improvements can be made in medium-term planning and control at little cost.
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