‘Beyond Budgeting’ has been around for nearly twenty years now. Although it has helped transform many businesses and its has begun to become part of mainstream management thinking in some parts of the world, I talk to many business people who have still not heard of Beyond Budgeting. And many of those that are aware of it, find the concepts difficult to grasp.These ideas are too important to be overlooked or ignored, and this book aims to fill these gaps in awareness and understanding by answering the question ‘what is Beyond Budgeting?’ in a clear and succinct way. The goal is to help readers make informed choices about the way that they run their businesses, rather than blindly copying what they have learned by rote from their predecessors.Amongst the things they will learn are:-How the operating model used to organise and run the affairs of an enterprise impacts many aspects of corporate life, not just the level of business performance-The universal law governing the management of complexity that explains why traditional budgeting cannot deliver what it aims to achieve: predictable performance.-How the Beyond Budgeting process model is better equipped to deal with the complexity of modern organisational life-Why and how the system of governance of an organisation has to be designed to complement the processes used to plan and control its activities.-The implication of the Beyond Budgeting operating model for other business processes and for the way that people are managed and led.-How to bring about change