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In the dec 2011 diet’s Kaplan mock exam, this question was asked:
Quote:. . .”Some people feel that gap analysis has declined in popularity, particularly within the private sector. Discuss why this should be the case and, using examples, explain how gap analysis could be particularly helpful to public sector organisations.”In answering this question, they mentioned inaccurate forecasts, stable environment, . .
In my opinion, I initially considered the impact of beyond budgeting that if we consider its characterisitics, as regarding the use of rolling budgets, focussing on and reacting to external environment, setting of targets by using key ratios, etc, the issue of gap analyse will definitely decline in popularity.
Am I totally way off?
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