earticle

영어

It is the first problem to solve in order to improve the operational efficiency of firm. Specially it is very important for the manager to identify and predict the budgetary slack in participative budgeting for the effective attainment of organizational goal and reasonable resources allocation. The most important factor that motivate the creation of slack in our country firm turned out as a budget pressure. Though It was less important than budget pressure relatively, it appeared that manager generate slack under the budget-based reward system. This results showed that the companies had a tendency for the outcome of performance to be partial toward punishment of reproof than reward.