MAP20071503498 Hope, Jeremy Who needs budgets? / by Jeremy Hope and Robin Fraser Modern companies reject centralization, inflexible planning, and command and control. So why do they cling to a process that reinforces those things? En: Harvard business review. - Boston. - February 2003 ; p. 108-115 1. Presupuestos . 2. Control presupuestario . 3. Gestión presupuestaria . 4. Política presupuestaria . I. Fraser, Robin . II. Title. III. Título: Harvard business review.