Nigel Piercy 
Marketing Budgeting (RLE Marketing) [EPUB ebook] 
A Political and Organisational Model

This book represents a radical departure from the established theory in taking an organisational view of resource allocation in marketing, which stresses the importance of structure and process rather than just budgeting technique. The book describes and analyses marketing organisation and processes in terms of organisational power and politics and models market budgets as political outcomes.