The implementation of an alternative model based on ‘Beyond Budgeting’ principles is a journey from the ‘fixed’ form of performance management model to a more ‘adaptive’ form. How big a change this will be is a function of where you want to get to and where you are now. The table above shows your assessment of the ‘gap’ by reference to the six main elements of an alternative model based on the twelve ‘Beyond Budgeting’ principles (see book). The first six principles (#1 to #6 below) relate to adaptive processes and the second six (#7 to #12 below) to the devolved organization: