Robin Fraser

"Beyond Budgeting" is a new book by Jeremy Hope and Robin Fraser recently published by Harvard Business School Press that's been provoking comment in the trade press. It's subtitled "How Managers Can Break Free from the Annual Performance Trap." It has a message for those few printing companies still spending time and effort at annual budgeting exercises. Back in an earlier day, I can recall the annual budgeting routine at printing companies. Along about two months before the close of a fiscal year, the company accountant would send out a form asking each department to predict their annual revenues and expenditures for the coming

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