| Tekijä: | Davidson, A. |
| Otsikko: | Planning and performance measurement |
| Lehti: | Management Accounting (London)
1994 : MAY, VOL. 72:5, p. 18-19 |
| Asiasana: | PLANNING PERFORMANCE MEASUREMENT MANAGEMENT ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | The author describes a practical and pragmatic approach to what can prove to be an extremely beneficial financial discipline in terms of either a short-term return or enhanced shareholder value in the longer term, for businesses of all sizes. The processes and mechanics have been kept simple, the approach is well understood and works well in practice. Financial planning is a discipline but certainly not a chore and, done properly, it can contribute significantly to the "bottom line" in terms of additional profit. |
SCIMA