Advanced Planning: The New Direction of Corporate Budgeting (Передовое планирование: новое направление в составлении корпоративного бюджета)
Опубликовано на портале: 22-06-2006
Industrial Management & Data Systems.
1989.
Vol. 89.
No. 7.
Тематические разделы:
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.
Ключевые слова
corporate planning financial planning корпоративное планирование корпоративный бюджет финансовое планирование
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