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A study was conducted to examine the role of manufacturer and retailer characteristics in the joint determination of trade promotion budgets for supermarket brands. Findings indicate that manufacturers with formal trade promotion usually decrease allocation to off-invoices. Marketing policy implications are also discussed.

The legacy of budgetary reform has been dismal Promising options, rooted in economic values, seem to fall short when confronted with political realities. Nevertheless, the search continues. The authors argue [...]

A budget is an agreed plan establishing, in numerical or financial terms, the policy to be pursued and the anticipated outcomes of that policy. Budgets are usually stated in terms […]

Evidence suggests that the major reasons for business failure include the following: poor cashflow management; lack of effective market research; lack of skills needed to run a business; failure to […]

Byline: Matthew Josefowicz In insurance technology, it often seems that the more things change, the more they stay the same. Despite the rapid changes in technology across the economy, the [...]

Byline: Carrie Burns Either I've been involved in insurance just long enough or there really are exciting things happening in the industry. Granted, I'm not the average insurance professional with [...]

Plenty of planners have been asked to do more with less--most notably, less money--but saving dollars isn't always about being frugal; sometimes it's about freeing up some cash to make [...]

In a clear indication of how much time and money financial institutions are devoting to governance, risk management and compliance (better known by its acronym GRC), in todays turbulent economy, [...]

This month we'll create the Schedule of Cash Payments for the Direct Materials (DM) Budget. This entails creating a new table and a series of queries to load the table [...]

HR departments are under siege, according to the TP track survey from Towers Perrin. As per the survey respondents report HR budgets have either decreased or held steady since 2001, with only 22 percent reporting an increase in overall budget.

Government and private organizations are constrained by the scarcity of resources. As a result, organizations develop budgets to allocate their resources among alternative uses. Budgets serve as a financial plan [...]

`Traditional budgeting is seriously out-of-tune with today's business needs but the solution is not to change the budgeting system. Instead, companies must develop their management processes towards what is becoming [...]

Surviving the budgeting game If you do an annual marketing budget, you may feel at times that you have to be clairvoyant, especially when you are estimating 12 months of [...]

UK tax leasing in the shipping market has boomed, with a record volume of transactions being done in recent months, according to market sources. Since the March Budget ignored many [...]

Companies are abolishing budgets and finding new, better ways of managing. It is widely recognised that the annual budgeting cycle adds little value and takes too much management time. It [...]

PC Support Budgets Lag in 1989 In 1989, many companies will bring new PCs in the door faster than they bring in the people to support them. And as the […]

Budgeting for the supervisor How far down in the organization should the budgeting process go? That depends on the answer to the question 'how important is it to meet the [...]