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| Tekijä: | Haller, C. |
| Otsikko: | Forecasting : lassen Sie Ihr Budget nicht in Ehren ergrauen? |
| Lehti: | Management-Zeitschrift Industrielle Organisation
1988 : VOL. 57:6, p. 270-272 |
| Asiasana: | FORECASTING MEDIUM TERM PLANNING BUDGET |
| Kieli: | ger |
| Tiivistelmä: | The aims and procedures of operative financial planning and budgetary accounting are described. The role of controller is analysed. Forecasting as a means of budgetary control is characterized. Some techniques of cost analysis are dealt with: analysis of cost centres, cost deviations and fluctuations (per month, per quarter), supervision of short term objectives etc. The use of personal computers in the budgetary forecasting and planning is sketched. Some problems and shortcomings of the inadequate implementation of forecasting are mentioned. |
SCIMA