Why major change programs fail: An integrative analysis.

Autor: Rafii, Farshad, Carr, Lawrence P.
Zdroj: Journal of Cost Management; Jan/Feb97, Vol. 11 Issue 1, p41, 5p
Abstrakt: Shows how to improve inadequate managerial accounting and financial budgeting systems to prevent losses. Differentiation of recurring costs and one-time investments; Tabulation of expenditures; Examples of counterproductive costs.
Databáze: Supplemental Index