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‫‪THE WORLD OF CONSTANT CONNECTION // 2(90)2021‬‬

   ‫ڒڗ ڕڎڢڍڊ ڔڋڎڔڝښڛڊ ڛڎڢڛڒ ڜڎک ڝڒڋڛڒڔڦڒ ڌڎڍ ڕڎڢ‬                ‫”‪back: “We have all the time in the world,‬‬
   ‫ڊڗ ږڊڒ ڐڊڛڛڒ ڏڑ ڛ ڒڒڤڊڐڒ ږڊڌښڗڤڊښڛڗڨڊږ‬                       ‫‪stepping up only toward the end of the‬‬
                                                                                  ‫‪year — once again, dealing a blow to the‬‬
‫ڗښژڒڔڝ ښڊڍږڎ ڔڊړଁڦڎڊڊڋڎ ږڊڏڗڔ ړڊږڒ ڛ ڏڊڌڛڕ ‪x‬‬                ‫‪organization. A team working all year like‬‬
   ‫ږڝڌڒڢ ڛڒ ڡڦڊ ڛڊڍڛڒڍ ڗڒ ښڎژڗڒ ڤڊ ښڎژ ڗڊڛ૿ڊڕڎ ڔڋ‬            ‫‪they do in December must be worth their‬‬
   ‫ښڎکଁ૶ڛڋڗ ښ ڟڒڞڊڒڔڝڋڎږڝ ڍڗڕڑڒ ڋڎ ښڊ ڍڎڢڒڍ‬                       ‫!‪weight in gold‬‬
   ‫ڗڋڛڒڔڦڍڗڔڗڨڕڊڍ૿ڛڏ ڟڊڏڌږڒڦڒ ښڎڞڊ ڔڎڏڡ‬
   ‫ڊڒ ڔڎ ڏښڝڛڊ ڛڊښڊڎ ڏڎڛڊڤڊښڊ ڋڎ ڍښ ڝڒڜڟڊڛڗڔ‬                ‫‪x I must spend just as much money as‬‬
   ‫ڍڊ ږڎڍ ڕڊښڑڎ ږڒ ڌ ڍڒڗ ڕ ښڊڦڛڒ ڏڑ ڛ ڒڒڤڊڐڒ ږڊڌښڗ‬          ‫‪approved in the budget; otherwise, it will‬‬
   ‫ڗڡڊ ڕڍږڝڌڑڗ ڠڒ ڏڒڕڊڋڎڔ ڥ ڒڎڢڒ ڔڎ ڋڎ ڌ ښڊڛڒڜڎڕ‬             ‫‪make me look bad, and I’ll get just as little‬‬
   ‫ڊڒ ښڎڋڕڎړڎڍڛڗ ڟ ڑڒڑڛ ڗڊ ڢڝڕڒڕڗښڎڛڒڎ ڏڑ ڔڎڏ‬                  ‫‪next year, too — this approach cannot‬‬
                                                                                  ‫‪even actually ensure cost reduction.‬‬
‫ ڏڊڍڊڍږڝڛڒڑڒ ڜڎک ڝڒڋڛڎ ڤڒړڜڕڒ ڕڊڍڤڒ ڋڎ ک ښڊڨڊښ ‪x‬‬
   ‫ڔڊڏڊ ڕڗڕڊڍڒ ڋڎڍږ ڣڏڗ ڕڊڌڍڊڍڝڤڕڎ ښڗڑڗ کښڊڨ‬                ‫‪The greater the role the budget plays‬‬
   ‫ڗ ڌ ڍڒڕڒ ښڊڏ ڌڕڊ૶ږڎڋڎ ڤڒړڜڕڒ ڕڊڍڛڊڜڗڤڤڊڛ ڔڎڦ‬            ‫‪in a company, the more damage it may‬‬
   ‫ښڎڏڤڊ ڛڊ ڋڎ ښڒڤ ڕڎڢڛڒ ڋڎ ک ښڊڨڍڊ ڏڒ ښڋڗ ڜ ڟڊڞڊڕ‬         ‫‪potentially cause. Because of growing‬‬
   ‫ڛڞڗڡ ڔڎڏږڝښڐڝ‬                                                        ‫‪competition and market instability, the‬‬
                                                                               ‫‪process of budgeting becomes increasingly‬‬
‫ڛڜڎک ڝڒڋڛڏڊ ښڒڧڝڒ ڔڗښڒ ږڊڏڗڔڎ ږ ڏڢڒږڕڗښڞڝڤڊښ‬                  ‫‪complex and expensive proportionate to a‬‬
‫ ڥ ڒڎڢڒږڊڜڕڗڕڛڒ ږ ڊڒڐڒ ڜڎڕڗ ښڞڝڑڒڕڒ ڢڊڒ ږڊژڕڗړ‬           ‫‪given company’s expansion. At the same‬‬
‫ڛ ڒڒڤ ږڎښڝړږڗړڒ ڔڒ ڍښ ڐڊڌڛڒ ڏڑ ڛڒڕڛڒڛڎڍ ڨڊڌڊڋڎڔ‬        ‫‪time, information stated in the expensive‬‬
‫ڒږڊڌښڗڗ ڕڊڌڛڒ ڋڎ ښڊ ڑڒڏڒښڝ ڔڒڋڊڜڛڊښڊڎ ڐ ڋڎښ ڐڊڋ‬           ‫)‪product (budget is meant under the product‬‬
‫ڛڒ ڋڎ ښڒ ڜڎک ڝڒڋڍڊ ڑښڎږڊڑ ڛڊ ڍښڐڛڒڋڎ ڕڗڐڛڒ ڋ ڎڒڤڊڐ‬          ‫‪becomes irrelevant shortly after the budget‬‬
‫ڊ ڋڎ ڍ ښڒڏڥڊڍڊ ڋڎڍڔڝڑښڗښڞڝڔڝڛڒڛڎ ڤڗښژ‬                         ‫‪LVᎲQDOL]HG7KXVPD\EHDQRUJDQL]DWLRQૼV‬‬
‫ڒ ږڊ ڏ ڡڗڕڒڢ ڜڟڝڍڗښژڔڝ ڋڎ ښڒڏ ڥڊڌڍڊڔ ڝڗ ښڍڏڊڕڊ‬            ‫‪core human resources should invest their‬‬
‫ڒڢږڊڨڎڔړڗڕږڊڍڒ ږڎ ڌ ڍڎڢڛڒ ڜڎک ڝڒڋڊڒڤڊ ڕښڗڞږڒڒڔ‬            ‫‪time and energy in brushing up action‬‬
‫ڛڋڎڋڗکڊښڊڕڗڨڕڗ ڜڒڕڊڊ ڋڎڍڨڒښڝڜ ږڊڏڎ ڔڎ ښڊښڊ‬                   ‫‪plans (projects)instead of wasting it on‬‬
‫ڊړڊڕ ږڊ ڏڡ ڕڊڦڛ ڒڒڤڊڐڒ ږڊ ڌښڗڍڊ ڔڏڤڊږڛڒ ڋڎ ښڒ ڜڎک ڝڒڋ‬  ‫?‪budgeting‬‬
‫ڨڊڍڛڒ ڋڎ ڜڟڎڗښژڛڒڋڎڕڌڎڌڗڍڎ ڕڟڗڕڊڛڊ ڕ ڋڎ ښڍ‬
‫"ڊڒ ڌ ښڎږڎڊڍڗښڍڒڑ ږ ڊڒ ڏڊڑږڗ کښڊ ڨڊڍڎ ڐڊ ڦڎڏ‬                   ‫‪Every cloud has a silver lining, they say.‬‬
                                                                               ‫‪The tremors rattling the global economy‬‬
‫ڗڒڔ ڞڗڛڕڒ ڢڋڎڔڦڗ ڔڗڋ૶ڊڒ ڔڎ ڋڎ ڌ ښڊڕڒ ښڒڧڒڌڗڐ‬                 ‫‪in recent years have diminished the role‬‬
‫ڒڔڗښڛڒ ڜڎک ڝڒڋڊ ڕ ڋڎ ڏڎڡښڊڕڔڝڋڎ ڛښڊڒڢڊړڒڕڗږڗړڎ‬             ‫‪DQGVLJQLᎲFDQFHRIWKHEXGJHW(QJDJHGLQ‬‬
‫ڒ ڢ ڊڒڤ ږڎښڝړ ږڗړڎ ڏڊ ڏڦڕڊږڒږ ړ ڊڊڍڊڋڗڔڎ ږ ڏ ڢڒږڕڊڍ‬    ‫‪ᎲHUFHFRPSHWLWLRQPDQ\FRPSDQLHVQHYHU‬‬
‫ ڍڊ ښڝڡڋڎڔړڊږڤڊ ڍڎڛڒڊڒ ږڊژ ڕڗړڒ ښ ڏڎڋڒڔڝ ڑښڊڣ‬               ‫‪paid due attention to controlling budget‬‬
‫ڛڔڗښڜږڗړڛڒڋڎڔڝښ ڛڎڢڛڒ ڜڎک ڝڒڋڊ ڍڏڎ ڤڟڊڛڊ ڋڎڠ‬               ‫‪H[HFXWLRQLQWKHᎲUVWSODFHDQGWKDWWKH‬‬
‫ ڝڒڜڒ ڐڗژڑڋڎ ښڎکڝ ڏڊڍڝڑڛڋڎښڗ ڜڏڊڛ ڒڎڍڒڤڊښ‬                     ‫‪authors of the idea in discussion argue,‬‬
‫ڒړڒ ڔڎ ڋڎ ڌښڊڛڒ ڜڎڕڗښڞڝڛڎڍ ڛڊ ڞڎڢڊڍږڝڍڊښ‬                     ‫‪must be taken as a positive factor. But what‬‬
‫ڛڒ ڋ ڎڒ ڤڟږڝڞڛڒ ڏ ڑ ښڊڕڒ ڋ ڎڒڤڊڐڒ ږڊ ڌښڗڝڑڊڋڎ ږڟڒڛڒ‬     ‫‪FDQEHUHDOO\EHQHᎲFLDOIRURUJDQL]DWLRQVLV‬‬
‫ڒ ږ ڊڒ ڜ ڟڎڞڎڑڒڋڎ ڔڒڤڊڌڛڜڎک ڝڒڋڍڊ ڔڋڎڔڝښڛڊ ڛڎڢ‬              ‫‪UHSODFLQJWKHEXGJHWZLWKIDUPRUHHᎱHFWLYH‬‬
‫ږ ڣڒ ڌڊڌڊڋڎڔ ڥ ڒڎڢږڎڋڎ ڔڏڤڊ ږ ڊڊڣڑڒڋڎڜږڎڕڝښڜڛږڒ‬       ‫‪tools to implement management functions.‬‬
‫ڑڗڜڊ ڕڊ ڏڊڍڝڑڒ ڜڎک ڝڒڋڑڗ ڔڏڤڊ ږڊ ڏڊڣڊڏ ڨ ڑڒړڑڎڍ‬          ‫‪That begs the question: Replace the budget‬‬
‫ڝڑ‪1‬ڊڒ ڑڎڛڊڒڨڝ ڛڊژ"ڒڋڎڜږڎڕڝښڜ ڛږڒڊڏڨڛڛڒ ڏ ڑښڊڕ‬           ‫‪altogether or add other management tools‬‬
‫ږڒ ڢڊڕڒ ښڊ ڏڊڑڕڊڒ ڜڎک ڝڒڋڒ ڢڊ ڏ ڑښڊڕڛ ڒڒڤڊڐڒ ږڊڌښڗ‬        ‫‪to it? The answer is: 1) if the budget is‬‬
‫ښڝڒڜږڎڕکڎ ږڎڕڝڑڛڊڋڗڜږڊږڒ ڕڗڍڛڋڎږڝ ڣښڊ ږ ڒڎڢڛڒ‬            ‫‪key to the organization’s management,‬‬
‫ڊ ڋڎڍږڣڗ ڕڠڊڎڢڊ ږڒڦڛڒڋڎږ ڐڒڕڒڏڊڨ ڤڒښڕڗ ڕڊ ڌ ڑ ښ ڎڒڑ‬    ‫‪then it will keep its dominant role; if senior‬‬
‫ڒ ڢڊ ڏڎڏ ڨڑ ڕڎڢښڝ ڔ ڊڎڍڒڊڍڊڊ ڋڗښ ڝڒ ڠڍ ڔڎ ڏڗڡڤڊښ‬          ‫‪PDQDJHUVᎲQGWKHPVHOYHVIDFLQJFRQᎳLFWLQJ‬‬
‫ڎ ڣښڊڛڒڍڎ ڔڊڝڢڛڗ ښڟڗڒ ڔڊڏڊڛڗ ڕڊڌڒښڝڔڊ ڕڒ ڜژڗ‬                 ‫‪goals — which is normal and, ideally, the‬‬
‫ڊڍڛڒښ ڧڊ ڍڊڌڍڊڔ ڝڒ ڤڒڍڊښڜڛڊڕڎ ڔ ڋڗښژڛڒڊڊڏ‬                    ‫‪EHVWVROXWLRQOLHVLQᎲQGLQJWKHJROGHQ‬‬
‫ڛڊږڊڤڗڕڊڔڝ ښڏڠڐڊڛ ږڊڌڑڒ ڜڎک ڝڒڋڛڊڋڗڛڎ ڜڊ ښڒژڝ‬               ‫‪mean — they will solve the problem in a‬‬
‫ڎک ڝڒڋڊ ڋڎ ڍ ښڒڧڝڊڌڛڜږڎڕکڎ ږڎڕڍڊ ڌڎ ڍڎڢڛڋڎڧڒ ږڊڒڕ‬       ‫‪traditional manner that gives priority to‬‬
‫ ڠڊڍڛڒ ڏڊڑږڊڌ ڛڒڋڎڕڎ ڔ ڋڗښژڒڔڝ ڋڎ ښڒ ڢڏڊ ړڊڍږڊڑڜ‬           ‫\‪WDVNVGHᎲQHGLQWKHEXGJHW7KLVZD‬‬
‫ڊڏڨڛڒ ڋ ڎڒ ڤڟږڝڞڒڔڒ ږڊ ڏڡڗڕڑڗ ڕڎڐڛڒ ڏ ڑښڊڕ‪2‬ڊ ڏڎڦ‬      ‫‪managers will have a hard time staving‬‬
‫ڑڎڔڝښ ڛڊ ڏڎڢڝڑڑڒڋڎڜږڎڕڝښڜ ڛږڒڒ ڑڒڍڎڕڟڗښڞڝ‬                  ‫‪RᎱEXGJHWUHODWHGSUREOHPVDQGLIWKH‬‬
‫"ڊږڎ ڌ ڍڎڢڛڒ ڜڎک ڝڒڋڑڗڔڎ ڥښ ڌڊ ڏڊڌڊڠڕڗ ڜڊښږڒڢڊڕ‬             ‫‪management functions above can be carried‬‬

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