haku: @indexterm MANAGEMENT ACCOUNTING / yhteensä: 786
viite: 261 / 786
Tekijä: | Perry, S. |
Otsikko: | Applied business forecasting |
Lehti: | Management Accounting (London)
1994 : MAR, p. 40, 44 |
Asiasana: | BUSINESS FORECASTING MANAGEMENT ACCOUNTING MODELS |
Kieli: | eng |
Tiivistelmä: | The author describes an approach to practical business forecasting through key driver analysis. He suggests that the successful businesses will be those that anticipate a wide range of scenarios. The forecast forms the base scenario for the business. It may be called the budget or plan. Against this plan alternative scenarios should be constructed which map out the tolerance of the business to movements in the key drivers of the business. These key drivers will cover income and expenditure. |
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