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January 19, 2017

Let’s get one thing straight, I am not old. ;-P

And yet, I am discovering and signalling issues, similar to the ones that fascinate me in my father. One of those issues is the phrase that starts with “When I was growing up…”.

Fortunately, my daughters don’t mock anything...

January 18, 2017

First, let me say, that I am not the kind of guy, that thinks everything used to be better in the old days.
On the contrary, I love progress and adore evolution, sometimes even revolution. However, on the other hand, I am, what I like to call, balance economist. I beli...

January 7, 2017

A comprehensive approach to zero based budgeting

“We didn't actually overspend our budget. The allocation simply fell short of our expenditure.”

In organizations, budgeting is traditionally done with a number of basic underlying assumptions.

Budgets are usually heritages;...

December 10, 2016

The point is, I am allergic to rules.

I have a good reason for that: if rules are logical, it is absolutely no problem to follow them. But far too often, they are not, so that a strong reward-, and an even stronger penalty system is necessary to enforce following them.

I...

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