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| Tekijä: | Peel, M. J. Bridge, J. |
| Otsikko: | How planning and capital budgeting improve SME performance |
| Lehti: | Long Range Planning
1998 : DEC, VOL. 31:6, p. 848-856 |
| Asiasana: | |
| Vapaa asiasana: | Langfristige Unternehmensplanung Industriebetriebe Grossbritannien Mittelbetriebe Kleinbetriebe Budgetierung Investitionsplanung Betriebserfolg |
| Kieli: | eng |
| Tiivistelmä: | This paper focuses on the use of strategic planning among small and medium sized enterprises (SME´s) in the UK manufacturing sector. It analyses the relationship between the intensity of strategic planning, business objectives, perceived performance, changes in the business environment and the use of capital budgeting techniques. The results suggest that SME´s incorporate a range of objectives into their strategic planning process, with profit improvement perceived to be the most important objective, followed by sales growth. |
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