Abstract
[Autom. eng. transl.] The chapter has the following purposes: to understand the needs of economic governance of complex companies; identify the articulation and function of management planning, programming and control processes; analyze the cycle and the tools of strategic planning; analyze the structure and tools of operational planning and budgeting; analyze the structure of the master budget and its subsystems attributable to operating, financial and investment budgets; identify the relationships between the different components of the master budget; drawing up operating budgets and the estimated economic account; prepare the cash budget, the financial return and the estimated balance sheet.
| Translated title of the contribution | Strategic planning and budgeting: methodological aspects |
|---|---|
| Original language | Italian |
| Title of host publication | Programmazione e Controllo |
| Publisher | McGraw-Hill Education |
| Pages | 299-334 |
| Number of pages | 36 |
| ISBN (Print) | 9788838668302 |
| Publication status | Published - 2013 |
Keywords
- Budgeting
- Controllo budgetario
- Master budget
- Pianificazione strategica
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