Enterprise risk management and budgetary control: a management challenge
This report argues that the managerial role of ERM and its link with budgeting is both a strategic and a management challenge for companies.
Budgeting practice and organisational structure
A summary of an investigation into budgeting practices in UK companies.
Annuality in public budgeting: an exploratory study
This study addresses annuality by evaluating anecdotal evidence and conducting interviews.
Maximising shareholder value: achieving clarity in decision-making
A new technical report that describes some of the ways used to define, measure and pursue shareholder value in listed companies.
Budgeting and innovation: complements or contradictions
This paper provides insight into how firms are seeking to reconcile the twin, but supposedly incompatible, imperatives of budgetary control and creative innovation in an increasingly global economy to achieve both simultaneously.
This publication is based on the Better Budgeting Forum held in London in March 2004.
This report examines the budgetary practices of two large local authorities in England, tracing the effects of changes in political and management systems.
CIMA Strategic Scorecard™
The CIMA Strategic Scorecard™ is a tool to help bring together your organisation's strategic information to allow the appropriate balance of time spent on strategy and governance. See an overview, a summary or the full report.
Managerial judgement and strategic investment decisions
This paper identifies the various stages in the process of taking strategic investment decisions.
Improving cash flow using credit management
This report, sponsored by Albany Software Ltd, provides advice on ensuring efficient cash flow.
Corporate reputation perspectives of measuring and managing a principal risk
Based on interviews with key individuals from a number of industries, this report provides insights into how the risk to reputation should be managed and reported upon.
Interest rate risk management
This document reports the findings from an investigation into the interest rate risk management (IRRM) practices of UK firms.
The impact of economic recession on business strategy planning in UK companies
This report offers insights into the strategic responses made by a small but varied sample of businesses in response to stringent economic conditions resulting from the recent economic recession.