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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
ښڎکଁڛڋڗ 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 ڌڕڊږڎڋڎ 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 ڔڗڋڊڒ 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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