Designing Complementary Budgeting and Hybrid Measurement Systems that Align with Strategy

Stephen Gates (1) , Christophe Germain (1)

1 Audencia Recherche

The authors identify the situations in which two cybernetic control systems, budgeting and Hybrid Measurement Systems (such as the balanced scorecard), can be combined in packages that complement each other and align with the broader strategies of differentiation and cost leadership.

Mots clés: Management Control System; Hybrid Measurement System; Differentiation; Cost Leadership

Domaines: Gestion et management

Stephen Gates, Christophe Germain. Designing Complementary Budgeting and Hybrid Measurement Systems that Align with Strategy. Management Accounting Quarterly, 2015, 16 (2). ⟨hal-01153921⟩