The development of a computer aided system for adaptive budgeting in a confectionery manufacturing firm

Abstract

This thesis sets out to investigate the practicality of developing a computer-aided system for adaptive budgeting and state the requirements, problems and implications of such development. The research is undertaken in two parts: literature search and fieldwork. The relevant literature in management accounting, behavioural sciences, management sciences, systems and computers and related technology are examined in the literature survey. An ‘in-depth’ method is adopted to carry out the field work, involving the design, development and building of computer budget models at operational and corporate levels for a leading U.K. confectionery firm using time-sharing systems...