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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.
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.