Beyond Budgeting : Gestion budgétaire Agile ?

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Un nouveau terme fait surface. Le Beyond Budgeting. Pourtant, ce terme n’est pas si nouveau que ça puisque des personnes, intéressées par le sujet, y travaillent depuis plus de 10 ans. Encore mieux : des entreprises (Banques, Usines, etc) ont carrément eu le temps de mettre en application les principes du Beyond Budgeting.

En 2003, la revue Harvard Business Review sortait un article intitulé : « Who Needs Budgets ? » et parlait des prémices du concept de Beyond Budgeting.

Peut être est-ce un simple terme à la mode ! Peut être que ce n’est qu’un terme « tarte à la crème » de plus ! Mais peut être aussi que les concepteurs cherchent à adapter les paradigmes de gestion financière au 21e siècle… À mon avis, ceci ne serait que du bon sens ! Nous verrons bien ce qui sortira de ce concept.

En attendant, je vous propose de découvrir le Beyond Budgeting.

Qu’est ce que le Beyond Budgeting et quels en sont ses principes ? – (Anglais)

Source : Beyond Budgeting – From Command & Control to Empower & Adapt

‘Beyond Budgeting’ means beyond command-and-control toward a management model that is more empowered and adaptive.

Beyond Budgeting is about rethinking how we manage organizations in a post-industrial world where innovative management models represent the only sustainable competitive advantage. It is also about releasing people from the burdens of stifling bureaucracy and suffocating control systems, trusting them with information and giving them time to think, reflect, share, learn and improve. Above all it is about learning how to change from the many leaders who have built and managed ‘beyond budgeting’ organizations.

What do we mean by “Budgeting”?

The word ‘budgeting’ is not used in its narrow sense of planning and control, but as a generic term for the traditional command and control management model (with the annual budget process at its core). In this context it describes both a management culture and a performance management system.

The Beyond Budgeting principles

For the past 12 years we have been studying organizations that have abandoned command and control and looked at the common principles they have adopted. This model is derived from the ‘best of best practices’ of leading-edge organizations and consists of 12 principles that redefine the management model. The first six “leadership” principles provide a framework for the devolution of responsibility to front line teams thus enabling them to respond quickly to emerging events and making them accountable for continuously improving (internal and external) customer outcomes and relative performance. The second six “process” principles support a more adaptive set of performance management systems that enable front line teams to be more responsive to the competitive environment and to customer needs. These principles represent a holistic model (not a menu of options) but different organizations will place different emphases on different elements at different times.

12 Beyond Budgeting Principles (2011)

Governance and transparency

  1. Values
    Bind people to a common cause; not a central plan
  2. Governance
    Govern through shared values and sound judgement; not detailed rules and regulations
  3. Transparency
    Make information open and transparent; don’t restrict and control it

Accountable teams

  1. Teams
    Organize around a seamless network of accountable teams; not centralized functions
  2. Trust
    Trust teams to regulate their performance; don’t micro-manage them
  3. Accountability
    Base accountability on holistic criteria and peer reviews; not on hierarchical relationships

Goals and rewards

  1. Goals
    Set ambitious medium-term goals, not short-term fixed targets
  2. Rewards
    Base rewards on relative performance; not on meeting fixed targets

Planning and controls

  1. Planning
    Make planning a continuous and inclusive process; not a top-down annual event
  2. Coordination
    Coordinate interactions dynamically; not through annual budgets
  3. Resources
    Make resources available just-in-time; not just-in-case
  4. Controls
    Base controls on fast, frequent feedback; not budget variances

Par ailleurs, Inspearit organise un Meet-Up sur le sujet. Si cela vous intéresse, vous pouvez vous y inscrire via l’URL suivant : Inspearit – Beyond Budgeting

Article HBR sur le sujet : Who Needs Budgets?

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