ABSTRACT
In this chapter the results of this study have been translated into practical advice to those in business who have to work – and live – wth budgets and budgetary standards. This advice is based upon the situation of the manufacturing company. There are separate recommendations for:
Company top management
The top and middle management of the plant
The plant foremen or first-line-managers
The company and/or plant controller
The budget accountant
The work study engineer
The personnel manager
