haku: @indexterm wholesaling / yhteensä: 95
viite: 16 / 95
| Tekijä: | Hope, J. Fraser, R. |
| Otsikko: | Who needs budgets? |
| Lehti: | Harvard Business Review
2003 : FEB, VOL. 81:2, p. 108-115 |
| Asiasana: | Corporate finance Forecasting Banking Wholesaling Corporate culture Case studies Sweden Scandinavia Nordic countries Europe |
| Kieli: | eng |
| Tiivistelmä: | Budgeting, as most corporations practice it, should be abolished. A number of companies have rejected the foregone conclusions embedded in budgets, and they have given up the self-interested wrangling over what the data indicate. In the absence of budgets, alternative goals and measures move to the foreground. A key feature of many companies having rejected budgets, is the use of rolling forecasts. Because the forecasts are regularly revised, they allow companies to adapt continuously to market conditions. The forecasting practices of two such companies, both based in Sweden, are examined in detail: the bank Svenska Handelsbanken and the wholesaler Ahlsell. |
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