THE TRADE-OFF BETWEEN PLANNING OBJECTIVES AND PLANNING SUCCESS

被引：0
|
作者：
Laval, Valerian [1 ]
机构：
[1] West Univ Timisoara, Timisoara, Romania
来源：
STUDIES IN BUSINESS AND ECONOMICS | 2016年 / 11卷 / 03期
关键词：
controlling; corporate planning; strategy orientation;
D O I：
10.1515/sbe-2016-0045
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The aim of this paper it to analyse, why companies face difficulties in implementing modern planning concepts. For this the paper will discuss and define the terminology and goals of modern planning. Based on this, the article analyses how strategy orientation influences the willingness of companies to move from traditional budgeting to modern budgeting concepts. It will be outlined, why especially companies pursuing a cost leadership strategy are still reluctant to open themselves for modern budgeting concepts. The contribution of this paper is to analyse the influence of the strategy orientation on the readiness of organizations. Also it will be illustrated, how the overall value added of the corporate planning can be improved by prioritizing the most appropriate planning objectives.
引用
收藏
页码：190 / 203
页数：14
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