Industrial Management & Data Systems
Выпуск N7 за 1989 год
Advanced Planning: The New Direction of Corporate Budgeting (Передовое планирование: новое направление в составлении корпоративного бюджета) [статья]
Опубликовано на портале: 22-06-2006Kenton B. Walker Industrial Management & Data Systems. 1989. Vol. 89. No. 7.
Some of the weaknesses of contemporary computerised financial planning systems and procedures encouraged by batch-processing environments are described. The failure of many levels of corporate management actively to participate in financial planning or to rely on budgets for operating decisions or as a tool for performance evaluation is due to planning processes that force reliance on accounting and information systems personnel rather than depend on the efforts of operating management. A revolutionary new approach to computerised financial planning currently under way at Adolph Coors Company, Golden, Colorado, USA, is discussed.