Budgeting Gamesmanship预算小动作

1、Budgeting Gamesmanship预算小动作人们普遍认为，低级别的管理人员惯于“玩游戏”，在编制预算预测 - 导致扭曲的，甚至是伪造的那些人报道的信息。 这“预算小动作”被普遍认为是正常的行为的一种形式，它挫败的规划过程和业务经理的评价的准确性。 它通常建议，高级管理人员的积极努力，制止并消除小动作活动预算。 经理玩的游戏，与他们的预算，但是，是一个话题，同时也只取得了有限的商业作家和学者的关注。 本文介绍了研究结果的临床调查研究的预算游戏产品经理在准备他们的战略计划中发挥。 这项研究明确解决的问题，如：“预算游戏类型的产品经理发挥广泛的是如何呢？” “什么样的预算游戏产品经理玩吗？

2、” “有优选的预算游戏吗？” “预算游戏代表一种形式的不正常的行为吗？” 这项研究表明，在产品层面的做法预算博弈的结果往往是广泛的。 时，预算博弈的财务影响是相当可观的。 更重要的是，研究结果表明，高级管理人员的态度，再加上产品经理的绩效评价标准，是游戏的预算范围内确定一个公司的关键变量。 结果还表明，与传统观点相反，预算小动作并不一定构成不正常的行为，并确定预算博弈的情况下，成为功能。While most managers dislike having to deal with them, budgets are nevertheless essential to the managemen

3、t and control of an organization. Indeed, budgets are one of the most important tools management has for leading an organization toward its goals. As viewed in the literature, budgets are required to "institutionalize" a firm's goals, monitor the performance and progress of both the bu

4、siness and individual products, and measure the performance of managers. While not all firms have five- or ten-year financial forecasts, practically all firms (beyond a certain maturity and size) have budgets. 虽然大多数管理者不喜欢去对付他们，但预算对管理和控制组织是必要的。事实上，预算是一个最重要的工具管理领导一个组织实现其目标。看文献中，预算需要“制度化”一个公司的目标，双方的企业和

5、个人的产品的性能监控和进度，并衡量管理者的表现。虽然不是所有的企业有5年或10年的财务预测，几乎所有的企业（超过一定的成熟度和大小）有预算。Given their unique role and importance in the overall planning process, it may seem superfluous to state that budgets need to be rooted in reality. In fact, one of budgeting's main principles is that the budget numbers be chal

6、lenging (yet realistic), honest, and accurate given the best information available. Otherwise, both the purpose of strategic planning in general and manager motivation in particular is destroyed. 由于其独特的作用和重要性的总体规划过程中，它似乎是多余的预算需要植根于现实。事实上，预算编制的主要原则之一是，该预算数字将具有挑战性的（但现实的），说实话，和准确的 - 可获得的最佳信息。否则，两者的目的的战

7、略规划一般和经理的动机，特别是被破坏。The translation of strategic plans into measurable financial standards and goals for an organization, however, is not a precise science.'' In the first place, there is always uncertainty in the business environment. Consequently, making precise predictions as to a firm'

8、;s performance and position vis-a-vis the competition can be problematic. Second, it is generally assumed that lower-level managers are wont to "play games" in preparing their budget forecasts resulting in distorted and even falsified information for those to whom it is reported. Consequen

9、tly, this "budgeting gamesmanship" is generally considered a form of dysfunctional behavior in that it frustrates both the planning process and the accuracy of business and manager evaluations. It is, therefore, typically recommended that senior managers actively strive to discourage and e

10、liminate budgeting gamesmanship. 翻译的战略计划转化为可衡量金融组织的标准和目标，但是，是不是一门精确的科学。'摆在首位，始终在商业环境中的不确定性。因此，作为企业的表现及状况，面对面的竞争可能会产生问题作出准确的预测。其次，一般认为，低级别的管理人员惯于“玩游戏”，在编制预算预测 - 导致扭曲的，甚至是伪造的那些人报道的信息。因此，这“预算小动作”一般认为是一种正常的行为，它挫败的规划过程和业务经理的评价的准确性。因此，它通常建议，高级管理人员的积极努力，制止并消除预算的小动作。Prior Research and TheoryThe games th

11、at managers play with their budgets are a topic that has received only limited attention from business writers and academics. In addition, budgeting gamesman- ship activities have been reported largely by way of anecdotal reference in qualitative and very limited studies. What research there has bee

12、n has tended to confirm the general notion that when budgets are used to evaluate managerial performance, they influence the attitude of managers toward accounting information. Some of the budget-related variables that researchers have investigated to determine their impact on managerial behavior in

13、clude the degree of budget participation, the level of budget difficulty, and the frequency of budget feedback. 经理玩的游戏，与他们的预算只获得了有限的关注的一个话题，从商业作家和学者。此外，的预算编制gamesman舰活动已大量报道的定性和研究非常有限，传闻参考。有什么样的研究已确认的一般概念，当预算被用来评估管理绩效，影响管理者的态度，向会计信息的趋势。一些预算相关的变量，研究人员调查，以确定他们对管理行为的影响，包括预算参与的程度，水平的预算困难，预算反馈的频率。Despite

14、 these efforts, the topic of budgeting games has generally remained an area of speculation among budgeting researchers and academics.' The nature and extent of budget games are still relatively unknown; most managers, therefore, do not know how widespread budgeting gamesmanship is within their o

15、rganization. Unfortunately, some previous studies have also tended to confuse faulty accounting systems with the way that managers use the information provided by those systems. Thus, while budgeting gamesmanship is of interest, it remains understudied and misunderstood. 尽管做出了这些努力，预算博弈的话题仍然是一个炒作预算编制

16、的研究人员和学者之间的区域。“预算游戏的性质和程度还是比较陌生的，因此，大多数管理者来说，不知道如何广泛的预算编制小动作是在他们的组织。不幸的是，一些以往的研究也往往混淆错误的会计制度与经理人的方式，使用这些系统所提供的信息。因此，虽然预算的小动作有兴趣，但它仍然充分研究和误解。Relatively little is known about how budgeting activities operate at the product level within large, multiproduct firms. The business policy literature on the s

17、trategy formulation process and its associated budgeting activities has generally confined itself to the corporate level. Fortunately, research at the product level is becoming more common." However, given the diversification trend among firms generally and the widespread use of product manager

18、s by firms to manage their multiproduct circumstances, it is important that "strategic processes and their related practices at the product level" be further explored. 相对鲜为人知的是，如何在大型的，多产品的企业在产品层面的预算编制活动工作。的经营方针的战略制定过程及其相关的预算编制活动一般只局限于文学本身的企业的水平。幸运的是，在产品层面的研究变得越来越普遍。“然而，由于多元化的趋势，企业普遍和广泛使用的产

19、品经理，企业管理多种产品的情况下，它是非常重要的”战略过程及其相关做法产品水平有待进一步探讨。This article presents findings from some recently conducted clinical research that investigated budgeting gamesmanship at the product level in several large, diversified companies. 本文介绍了一些最近进行的临床研究调查预算的小动作，在几个大型的，多元化的公司在产品层面的调查结果。 Research FindingsBudge

20、ting gamesmanship was found to be a wide- spread practice in six of the eight firms we examined specifically, at the companies we will call Alpha, Beta, Delta, Kappa, Omega, and Phi. The types of games that product managers play in these firms; the size of the games; and the factors motivating, faci

21、litating, and constraining the playing of games are examined in the following sections. Thereafter, the two firms where budgeting games were not found to exist (which we will call Gamma and Sigma) are discussed. 预算小动作被认为是一种普遍的做法，在6我们研究的八家公司 - 特别是，在我们的公司叫，台达，卡帕，欧米茄，披。在下面的章节的游戏产品经理在这些企业中发挥的大小的游戏的因素推动，

22、促进和制约着玩的游戏类型进行检查。此后，两家公司的预算博弈，未发现存在（我们将其称为伽玛和Sigma）进行了讨论。The Firms with Games: The Cases of Alpha, Beta, Delta, Kappa, Omega, and PhiThe Games that Product Managers PlayAlthough they never referred to them as "games" per se, the product managers interviewed were not wanting for a rather ex

23、tensive lexicon to describe their budgeting manipulations. "Cushion," "slush fund," "hedge," "flexibility," "cookie jar," "hip/back pocket," "pad," "kitty," "secret reserve," "war chest," and "co

24、ntingency" were just some of the colorful terms used to label the games that managers played with their financial forecasts and budgets. For the most part, however, all of these terms could be used interchangeably. 虽然他们从来没有称他们为“游戏”本身，产品经理接受采访不想要一个相当广泛的词汇来形容自己的预算操作。 “靠垫”，“行贿基金”，“对冲”，“灵活性”，“饼干罐”，

25、“髋/后面的口袋，”垫“，”小猫“，”秘密储备“，”战争胸部“和”应急“只是用来标记经理的游戏，发挥他们的财务预测和预算的一些丰富多彩的条款。然而，在大多数情况下，所有这些术语可以互换使用。We asked the product managers to expand on the specific types of games that were played with their budgets. A list of these games and their frequency of mention is provided in Exhibit 1. The responses show

26、 that the potential for budget games exists wherever a product manager is asked to make an estimate of his or her plans in other words, practically anywhere. Their responses also suggest that some games are played more often than others (see rankings in Exhibit 1). 我们要求的产品经理，扩大对特定类型的游戏，发挥他们的预算。这些游戏的

27、名单和他们的频率一提的是在图1。的反应表明，潜在的预算游戏的产品经理被要求作出估计他或她的计划 - 换句话说，几乎任何地方存在的地方。他们的反应也表明，一些玩法往往比别人（见排名图表1）。Product managers were asked to state the exact amount of "cushions and hedges" that they had built into their plans. The relevant statistics are displayed in Exhibit 2. As the exhibit shows, the s

28、ize of the games can be quite substantial in absolute dollar terms and in relative terms as a percentage of sales. In some cases, the games could be said to have a material impact on overall company profitability. The overall average also appeared to be fairly large. 产品经理被要求说出“咕和对冲”，他们已经内置到他们的计划的确切数

29、额。有关统计资料显示在图表2中。作为展示，游戏的大小是相当可观的绝对美元计算占销售额的比例相对而言的。在某些情况下，本场比赛可以说是对公司的整体盈利能力有重大影响。整体的平均水平也出现了相当大的。Facilitating （促进）Factors in Budgeting GamesmanshipProduct managers were quick to identify how certain situations facilitated even encouraged budgeting games in their strategic plans. The consensus was t

30、hat the bigger the promotional budget, the greater the opportunity. 产品经理快速识别某些情况下，如何促进 - 甚至鼓励 - 在其战略计划的预算博弈。达成的共识是，更大的促销预算，更大的机会。Product history was another factor identified as facilitating cushions. New products, in particular, seemed to pro- vide greater latitude in negotiating volume estimates a

31、s the firm had no prior experience with the product. 产品历史上的另一个因素，确定为促进垫。新产品，特别是，似乎提供更大的自由度量估计谈判，该公司的产品有没有现成的经验。Other managers claimed, however, that even among products with fairly long histories, the opportunity for budget games was there though greater for some products than for others. Opportunit

32、y seemed to vary with the strategic posture of the product. For example, in the case of "growth"-postured products, managers stated that the amount of competitive activity was higher than normal and that prices tended to be unstable. Senior management was seen as being committed in terms o

33、f spending money. It was, therefore, deemed easier to convince top management of the need for "spending even more." 其他经理称，然而，即使产品之间有相当长的历史，预算游戏的机会在那里 - 尽管比其他的一些产品。机遇似乎随该产品的战略态势。例如，在“增长”摆姿势的产品的情况下，管理者指出，竞争活动的量显着高于正常，价格往往是不稳定的。被视为高级管理人员正致力于在花钱方面。 ，因此，被视为容易说服高层管理人员需要花费更多。“Products with a &quo

34、t;harvest" strategic posture, on the other hand, were said to be characterized by less environ- mental uncertainty and usually smaller promotional budgets. The "cushion ability" of these products was consequently seen to be reduced considerably. 产品与“收获”的战略态势，另一方面，据说环境的不确定性和宣传预算通常比较小的特

35、点。因而大大减少这些产品的“缓冲能力”。Another condition identified as facilitating budgeting games was the time constraints imposed on senior managers during the product plan review period. As one manager put it: 促进预算博弈的另一种情况是在产品计划回顾期内对高级管理人员的时间限制。正如一位经理所说的那样：Senior management just doesn't have the time for check

36、ing every number you put into your plans. . . . So one strategy is to pad everything, if you're lucky, youll still have 50% of your cushions after the plan reviews. 只是，高级管理人员没有检查每一个数字的时间，你把你的计划。 。 。 。因此，一个战略是，以“垫”一切，如果你幸运的话，你将仍然有50的你的靠垫后计划的评论。Finally, product managers claimed that the less knowl

37、edgeable a group manager was about a product and the less experience he or she had, the less able he or she was at finding where the cushions were. One product manager was particularly candid in describing how his group manager's lack of experience was capitalized on: 最后，产品经理称，一群不太熟悉的经理是他或她有关的产品

38、和经验较少，能力稍逊的他或她的垫子。一个产品经理坦率地描述他的研究小组经理的经验不足被资本化："We've got this new group manager this year who came to us from a consumer promotion house. This just means that I'll have to be especially careful in estimating the costs for my brands' consumer promotions. But I know that I'll be

39、able to 'get him' when it comes to my advertising and trade promotion forecasts." “我们已经有了这个新的组经理今年来我们从消费者的促销房子。这也就意味着，我估计我的品牌消费者促销活动的成本，就必须要特别小心。但我知道，我将能够让他“当涉及到我的广告和贸易促进的预测。”制约预算游戏的因素Several factors appeared to aid senior managers in the detection of budget games. One was the historica

40、l pro- motional spending pattern of the products. If current pro- motional expenses calculated as a percentage of sales were significantly out of line with earlier figures, they would be closely examined by senior management. Surprisingly, not all firms required these calculations and, where they di

41、d, a few product managers actually admitted to manipulating them to avoid calling attention to their current budget numbers. Some also stated that they would take advantage of "rounding out effects" in their calculations to accomplish the same purpose. 有几个因素出现，以帮助高级管理人员在检测的预算游戏。一个是历史的亲动消费模

42、式的产品。如果目前的亲动感开支 - 占销售额的百分比计算公式为 - 线与较早前的数字，他们将仔细研究的高级管理人员。令人惊讶的是，并非所有的企业都需要这些计算，并在那里做，有几个产品经理实际上承认操纵，以避免呼吁关注他们目前的预算数字。有些人也表示，他们将利用“四舍五入”在他们的计算出效果来达到相同的目的。Interestingly, while all the product managers recognized that glaring, obvious, or ridiculous cushions invited their detection, many claimed that

43、their selective use some- times served a purpose. As one manager pointed out: 有趣的是，所有的产品经理承认，明显的，明显的或荒谬的垫子，邀请他们的检测，许多人声称，他们选择性地使用一些时间达到了目的。正如一位经理指出："It doesn't hurt to have a few things that 'stick out' Management thinks that you're hiding something, so it's good if you give

44、 them some things to find. Sometimes they're happy with it. Other times, they come back and ask you for still more profit." “这并不伤害有几件事情，坚持”管理，认为你隐瞒了一些东西，所以这是很好的，如果你给他们一些东西找到。有时他们感到高兴。其他时候，他们来了回，并要求你更多的利润”Another factor contributing to the discovery and often the elimination of product manag

45、ers' budgeting games was the practice among senior managers of telling product managers what their total assignment profit target had to be. In such circumstances, if a product manager were unlucky, his or her cushions would be wiped out instantly. A variation of this practice was for the group

46、product manager simply to demand that he or she be informed of where the hedges were. Few of the product managers who had experienced this latter situation, however, admitted to "telling all." 发现的另一个因素 - 而且往往消除 - 产品经理的预算博弈是告诉他们的总分配利润目标必须是产品经理的高级管理人员之间的做法。在这种情况下，如果一个产品经理是不幸的，他或她的垫子被消灭了瞬间。这种

47、做法的一个变化是简单的集团产品经理，要求他或她被告知的对冲。的产品经理谁经历过这后一种情况很少，但是，承认“告诉所有。”Most product managers expressed the view that the greater the profit pressures on the company, the more the marketing vice-president and group product managers would be driven to "ferret out the cushions." And, as previously menti

48、oned, many managers said that for products with a harvest strategic posture, it was much more difficult to play budgeting games. Several remarked, however, that because the environment for harvest-postured products was relatively stable, there was less need for cushions to begin with. 大多数产品经理表示，更大的压

49、力，对公司的利润，更多的营销副总裁兼集团产品经理会被驱赶到“揪出的垫子。”而且，正如前面提到的，许多经理说，这是一个收获的产品与战略态势更难以发挥预算的游戏。几个说，然而，的收获摆姿势产品，因为环境是相对稳定的，没有太多的必要性垫开始。为什么产品经理与预算 玩游戏There were a number of factors motivating product managers to play games with their budgets. The first involved the objective setting process itself. One product manage

50、r described the problem as follows: 有一些因素，激励产品经理与他们的预算玩游戏。第一次参与目标的制定过程。一个产品经理的问题如下："When a product manager puts together his plans, he usually has a fairly good idea of what he thinks his business can do next year in both volume and profit terms. However, most managers here know that when their

51、 forecasts and budgets are submitted, invariably they will be changed by senior management often with the simple 'stroke of a pen.' Consequently, if a manager were to give a realistic 'call' on his numbers, he could wind up with an even higher volume target and also fewer promotional

52、 dollars to achieve it. In the end, the product man- ager would have a profit target that everyone tells him 'he set' but that he would be hard pressed to deliver. So, you have to learn how to play the game." “当一个产品经理提出他的计划，他通常有一个相当不错的主意是什么，他认为他的生意可以做，明年的销量和利润的条款，但是，这里的大多数管理人员都知道，当他们的预测

53、和预算提交，总是他们将改变高级管理人员 - 经常用简单的“一支笔”。因此，如果一个经理给一个现实的'叫'上他的号码，他可以结束了一个更高的量目标少促销美元来实现它，最后，该产品将有一个男人经理利润目标，每个人都告诉他，“他的”，但他将很难提供。所以，你必须学习如何玩这个游戏。”Along similar lines, many managers commented that arbitrary budget cuts by senior management during the year also prompted the necessity of hedges. And s

54、everal product managers blamed the budgeting gamesmanship within their firms on senior management's request for forecasts so early in the planning process. 沿着类似的路线，许多管理人员认为，任意削减预算的高级管理人员于年内也提示了必要的对冲。几个产品经理内的预算归咎于小动作，他们的公司高级管理人员的要求，预测，早在规划过程中。A second major factor motivating managers to put hedge

55、s into their plans was market uncertainty. If "unanticipated competitive activities" threatened a product's volume forecast and if additional funds were not available to counter the attack a product manager would use his or her hedge (for example, cancel some "approved" but &

56、quot;not intended to be used" marketing program) in order to meet his original profit commitments. 激励经理人把对冲纳入计划的第二个重要因素是市场的不确定性。如果“未预料到的有竞争力的活动”威胁产品的体积预测 - 和，如果额外资金，是不是可以对付的攻击 - 的产品经理会使用他或她的对冲（例如，取消一些“经批准”，但“不打算要使用”市场营销计划），以满足他原来的利润承诺。The main reason motivating product managers to play games wi

57、th their plans, however, was the drive to achieve their product's profit targets. This drive was, in turn, nurtured by one of two factors: 1. Formal company systems that specified the performance evaluation criteria for product manager salary adjustments and/or bonus payments; and 2. Informal co

58、mpany practices that led product man- agers to perceive what the real performance evaluation criteria were within the organization. At Beta, for example, product managers were rewarded with a bonus payment that was determined, in part, on their products' profit performance compared with the &quo

59、t;original plan." Cushions were, therefore, considered a form of insurance for product managers in meeting their profit targets and thus earning their bonus. As one product manager put it: 推动产品经理的主要原因，玩游戏，他们的计划，然而，是驱动来实现其产品的利润目标。此驱动器，反过来，所培育的两个因素之一：1。公司正式指定的性能评价标准的系统产品经理的工资调整和/或奖金的发放;2。非正规公司的做法

60、，导致产品的人，不停地察觉到什么是真正的绩效评价标准组织内。测试，例如，产品经理的花红已被认定得到了回报，在某种程度上，他们产品的盈利表现相比，“原计划”。因此，靠垫被认为是一种形式的保险产品经理在满足自己的利润目标 - ，从而赢得他们的奖金。作为一个产品经理所说的那样："Some of the more successful managers here last year were the ones that really got their profit targets as low as possible and then 'exceeded plans' in terms of results. Unfortunately, last year I called my numbers realistically and am now being penalized in terms of my bonus. You might say, though, that last year I was young and innocent. This year, I'm older and wiser!" “一些较为成功的经理人去年在这里的真正得到他们的利润目标尽可能低，然后'