Wahyu Dhani Purwanto Meilani Juliawati

69070049 6920080021

the philosophy of a resource

allocation mechanism that is
workable and which gives practical Without an appropriate and empowering
effect to the key notion of budgetary process many of the TQM
empowerment in TQM. objectives are difficult to realize as they lack
Concluding issues a relevant driving mechanism.

the workloads of the staff

distributed as work in ways that
meet their curriculum goals.
The success of team work and
empowerment so central to TQM
linking budgetary is inextricably linked to budgetary
links to case-loading delegation to TQM process.

senior management make an

it is important to recognize that
agreement that certain clear output
budgetary control is about power
target focusing on quality,
in organization.

Budgeting
completion and achievement will
be reached in return for this high
degree of financial autonomy.
The neglect of the
Resource allocation models budgetary dimension
Tom Peter in Liberal Management
(1992) argue that in a world turned
empowerment is the opportunity upside-down financial
given to teams to decide on their management and control must be
own priorities for action. decentralized and that the
authority for spending must be
delegated down the line.

How delegated budgets

can aid quality The link between empowerment
and delegated budget
improvement The empowered team typically has
delegated responsibilities, shares
In a TQM organization teams have information, make decision,
significant control over the inputs, decides between alternative
while manager monitor the strategy.
effectiveness of the outcomes of
the process.

Budgeting .mmap - 4/17/2010 - Mindjet