Beyond Budgeting is the idea of making organizations perform better by changing their management model， including abolishing the traditional budgeting process。 The model’s tested and proven leadership and management process recommendations makes organizations more adaptive and human， and helps making agile transformations successful。 This book is written for decision makers within an enterprise。 In nontechnical language it explains what Beyond Budgeting is， how it works， and why it improves performance through the use of actual cases where it has been implemented。 It discusses what challenges will need to be overcome to make implementation succeed and provides the many benefits that can be realized once the organization has completed the implementation。