Refers to a system of budgeting that do not respond to the needs of senior management. Some changes are necessary to match the system to the new strategy of the organization. The case can be taught to any technical or conceptual level (or both), depending on the interests of the teacher and course objectives. "Hide
by David W. Young Source: The Crimson of 14 pages. Publication Date: June 30, 2012. Prod. #: TCG235-PDF-ENG