MICHAEL DEMPSEY - Cranfield University

UNION
CWU
PCS
UNiFI
UNISON
Nature of
financial
systems
Centralised
systems but little
central control;
managers spend
without too much
reference to
budgets, though
functional
managers ensure
contractors work
to budget.
Meetings budgets
spent against by
managers. Top
up system deals
with unplanned
expenditure.
More effective
financial control
systems planned
Centralised
systems with
significant
expenditure the
subject of specific
allocation.
Meetings budgets
subject to some
managerial
decision-making.
Pressure from
regions for more
local decision
making.
Centralised
systems, first for
merger and
latterly in view of
financial
difficulties.
Managers
unconnected to
process.
Meetings budgets
subject to
managerial
decision-making;
on line meetings
trialled.
Budgetary
decision making
centralised but
decisions around
budget holders’
submissions.
Budgetary control
devolved with
some virement
allowed.
Links to
planning
process
Strategic Plan
includes financial
objectives and
Finance
Department plan
reflects this. But
Plan objectives
themselves are
not costed.
Management or
NEC Plan sets
objectives.
Specific financial
papers on
implications of
aspects of Plan
(incorporating
some hesitant
devolution) but
Plan itself not
costed.
Annual Business
Plan produced
containing some
specific targets.
But Plan not
costed.
Aims and
Objectives criteria
for budgetary
decisions but an
national level
these are vague
and not costed.
At lower levels,
business plans
can contain
costable targets.
EXHIBIT 9.13 Deployment of Resources
379
Lay member
issues
Lay members
being brought
within budgetary
planning and
monitoring
systems. Belief
at the top that
issues about the
cost of meetings
and thus the cost
of representative
rationality will
have to be faced
up to by activists
Lay members
involved in
budgetary
decision making.
Suggestion that
meetings
budgets could be
examined if
reductions
required
Lay members
involved in
resource
allocation. No
evidence that lay
members have
addressed
meetings costs
but suggestion
that case would
have to be made
to exceed
budget.
Lay members
involved in
budgetary
strategy and
considering
managerial bids.
No evidence that
issues of
representative
rationality
addressed
Issues of
‘fairness’ in
resource
distribution
Strong belief by
one senior
manager that
resource
allocation must
be issue driven,
rather than
related to the size
of any group
seeking
resources
Strong
statements about
the need to
ensure that
minorities fairly
treated in
resource
allocation.
Beliefs expressed
of the importance
of minority rights
on resource
allocation
(consistent with
devolution to
company
committees)
Belief that
minority issues
important and
best dealt with by
addressing
Objectives and
Priorities, though
in the knowledge
that this is difficult