haku: @indexterm MANAGEMENT ACCOUNTING / yhteensä: 786
viite: 283 / 786
| Tekijä: | Allen, D. |
| Otsikko: | Monitoring strategic investments: a key element of control |
| Lehti: | Management Accounting (London)
1993 : MAR, VOL. 71:3, p. 42-44 |
| Asiasana: | INVESTMENTS CONTROL MANAGEMENT ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | Strategic decisions are characterized by relatively long time scales, which means that it would be quite inappropriate to wait until it is possible to measure performance before revisiting decisions. Some means of monitoring progress needs to be applied. As a numerical example in the article shows, the traditional accounting model is inappropriate for this task. The approach suggested in the article provides a mechanism which enables the financial manager to review strategy on a continuing basis. |
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