Beyond Budgeting – Business Agility in Practice.
summary
Claims that conventional annual budgets cause Agile scaling to stall and that Beyond Budgeting replaces fixed budgets with rolling forecasts and relative performance indicators, backed by implementation checklists used across multiple companies. Describes concrete governance changes: decentralized decision rights, dynamic resource allocation, and new target-setting practices, plus a long list of practical steps and workshop exercises for getting started. Explains why the budget is the elephant blocking scaled Agile and how organizations removed it.
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