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Organizational Purpose and Integrated Control Read chapter Read first chapter

2020 | OriginalPaper | Chapter

4. Elements and Contents of Integrated Annual Planning

Authors : Lukas Rieder, Raef Lawson

Published in: Management Control with Integrated Planning

Publisher: Springer International Publishing

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Abstract

This chapter presents the complete context of annual planning in terms of quantity, performance, and value. The emphasis is on the presentation of the connections between the sub-modules of planning. Based on a real example, the path from sales planning to the derivation of the budgeted balance sheet is explained in detail. All development steps can be reproduced in the simulation model.In the text we usually refer to the name of the worksheet (i.e., sheet “Regionalsales”).

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previous chapter Further Requirements for Integrated Planning Systems
next chapter Recording Services, Cost, and Revenue
Footnotes
1
As far as possible, original works are quoted. While many of these provide good proposals to support integrated and holistic leadership and have been around for many years, they are still insufficiently applied in science and practice.
 
Literature
CWB International Group of Controlling IGC. (2010). Controller’s dictionary (CWB), g/e, e/g (4th ed.). Stuttgart.
Rieder, L. (2004). Kosten-/Leistungsrechnung für die Verwaltung. Bern.
Seiler, A. (1999). Accounting, BWL in der Praxis I (2. Auflage). Zürich.
Stöger, R. (2011). Wirksames Projektmanagement (3. Auflage). Stuttgart.
Metadata
Title
Elements and Contents of Integrated Annual Planning
Authors
Lukas Rieder
Raef Lawson
Copyright Year
2020
Publisher
Springer International Publishing
Book
Management Control with Integrated Planning

Print ISBN: 978-3-030-48301-2

Electronic ISBN: 978-3-030-48302-9

Copyright Year: 2020

DOI
https://doi.org/10.1007/978-3-030-48302-9_4