Lyne and Dugdale (2002) carried out a survey of the opinions of financial and non-financial managers of
Question:
Lyne and Dugdale (2002) carried out a survey of the opinions of financial and non-financial managers of companies in the South-West of England. They asked the managers about the importance of a range of business uses. This table sets out the perceptions of the managers. Financial and nonfinancial managers gave similar answers.
Discussion points
1 What conclusions may be drawn here about the relative importance of planning and control as reasons for preparing budgets?
2 What conclusions may be drawn here about the relative importance of communication and motivation as reasons for preparing budgets?
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