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Chapter 8






                          Overview






                                                          Purposes                      Beyond
                    Hopwood
                                                                                      Budgeting








                  Behavioural                            BUDGETING
                    aspects






                       Budgets and
                       performance                                                   Spreadsheets

                       management




                              The                     Approaches to
                         performance                      budgeting
                           hierarchy







                          Budgeting            Incremental             Rolling           Feedback vs.
                              and
                         participation           vs. ZBB               budgets            feedforward









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