Beyond Budgeting is a thought-provoking book that challenges traditional budgeting practices and offers an alternative approach to performance management. Written by Jeremy Hope and Robin Fraser, this book advocates for a more flexible and adaptive management model that goes beyond rigid annual budgets. By embracing decentralized decision-making, dynamic forecasting, and continuous planning, businesses can become more agile and responsive to market changes. Beyond Budgeting provides practical examples and case studies to illustrate the benefits of this approach and offers guidance on how to implement it in organizations of all sizes.