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The planning process is the first step on a corporation's road to a strong financial picture of its growth, yet it is not a straightforward one and many companies have attempted to "fix" the planning process without first defining the problem clearly. Consequently they may implement solutions such as the installation of new budgeting systems, the completion of benchmarking studies or the reorganization of the finance function which do not actually make the planning process more effective. This text provides useful insights into how such issues have been addressed effectively in well-known companies. The author examines commonly related issues such as the role of the finance department in the business planning process, and also studies the importance of incorporating planning as a management tool outside of the finance department. It discusses leading edge concepts and approaches in business planning, such as value based management, rolling forecasts and continuous planning and shows how improvements to the planning process can be evaluated.