La pianificazione strategica e il budget: aspetti metodologici

Translated title of the contribution: [Autom. eng. transl.] Strategic planning and budget: methodological aspects

Research output: Chapter in Book/Report/Conference proceedingChapter

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 languageItalian
Title of host publicationProgrammazione e Controllo
Pages301-336
Number of pages36
Publication statusPublished - 2019

Keywords

  • Budget, piano, pianificazione strategica, pianificazione operativa

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