{"id":{"repo_id":"mit","oai_identifier":"oai:dspace.mit.edu:1721.1/90215"},"canonical_url":"https://search.dev.ndltd.org/etd/mit/oai:dspace.mit.edu:1721.1/90215","repository":{"repo_id":"mit","name":"MIT","base_url":"https://dspace.mit.edu/oai/request"},"display":{"title":"Corporate budgeting In practice : driving strategic focus and performance","abstract":"This paper identifies insights and methods used in practice to address two weaknesses in the traditional corporate budgeting process. One point of failure is the weak linkage between organizational strategy and budgeting - resulting in the proliferation of activities that do not support strategic priorities. The second point of failure is a strong linkage between budgeting and performance evaluation and incentives that leads to behavioral dysfunctions among employees. Together, these challenges create significant barriers to successful strategy execution in organizations. 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