Abstract
[Autom. eng. transl.] The essay provides useful elements for: • understanding the needs of economic governance of complex companies • identifying the articulation and function of planning, programming and management control processes • analyzing the cycle and the tools of strategic planning • analyzing the cycle and operational planning and budgeting tools • analyzing the structure of the master budget and its subsystems related 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; • elaborate the cash budget, the financial statement and the estimated balance sheet.
| Translated title of the contribution | [Autom. eng. transl.] Strategic planning and budget: methodological aspects |
|---|---|
| Original language | Italian |
| Title of host publication | Programmazione e Controllo |
| Pages | 301-336 |
| Number of pages | 36 |
| Publication status | Published - 2019 |
Keywords
- Budget, piano, pianificazione strategica, pianificazione operativa