Operational Planning: The Integration Of Programming and Budgeting
- 1 July 1980
- journal article
- Published by Academy of Management in Academy of Management Review
- Vol. 5 (3) , 369-379
- https://doi.org/10.5465/amr.1980.4288850
Abstract
Two distinct and sequential processes of programming and budgeting are recommended in the current literature and have been widely adopted in practice as means for translating corporate strategy into action plans and financial statements. We suggest that this distinction results from debatable interpretations of a seminal conceptual framework of planning and control, and represents inefficient and less effective practice compared to our proposed alternative.Keywords
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