The Achievability of Budget Targets in Profit Centers: A Field Study.
通过12家企业的54个利润中心数据，发现大多数预算目标设定为十年中八九年可实现，与教科书建议的低于50%可实现性不同，管理者认为高可实现性反而带来挑战和诸多优势。
Abstract ABSTRACT: This paper reports the findings of a field study aimed at providing a better understanding of how and why managers of corporations with multiple divisions set the levels of achievability of annual profit center budget targets. The data, gathered from 54 profit centers in 12 corporations, show that most budget targets are set to be achievable an average of eight or nine years out of ten. This finding Contrasts with the proscription made in most management accounting textbooks suggesting that for optimum motivation budget targets should be achievable less than 50 percent of the time. Managers maintain, however, that these highly achievable targets provide considerable challenge, and the high achievability actually provides many advantages, including improved corporate reporting, resource planning, control, and, combined with other control system elements, even motivation.