Quantitative methods in budgeting - Couverture souple

Couverture souple

ISBN 10 : 1461343755 ISBN 13 : 9781461343752

Editeur : Springer, 2011

Synopsis

C. B. TILANUS, EDITOR This book tries to strengthen the ties between, on the one hand, the business administration and accounting world and, on the other, the operational research and management science world. The readership for which it is intended consists ofthe following categories: managers and professionals in organizational departments of business administration, management science, automatic data processing, etc.; management and operational research consultants; and students in academic departments of business administration, business economics, operational research, information systems, industrial engineering, etc. The book deals with the quantitative approach. to budgeting problems. Budgeting in this text is defined as the making of a financial, short-term plan for an organization. The budget is financial. Although volumes and prices play their part, the budget is finally expressed in terms of amounts of money thus allowing of the well-known two-way counting and balancing of double bookkeeping. (Whether items appear twice on the assets and liabili- ties sides of balances, or are counted twice in the rows and columns of a matrix is immaterial. ) The budget is short-term. It is a detailed, quantitative plan of action in the near future. In this sense, budgeting is opposed to strategic planning which considers the course of action to be taken in the medium and long term. Strategic planning is of a more aggregative, qualita- tive nature than is budgeting. The budget is a plan for an organization, and as such it is complete.

Détails de l'édition

• Éditeur: Springer
• Date d'édition: 2011
• Langue: anglais
• ISBN 10: 1461343755
• ISBN 13: 9781461343752
• Reliure: Broché
• Nombre de pages: 188
• Éditeur: Tilanus C.B.
• Coordonnées du fabricant: ProductSafety@springernature.com; ProductSafety@springernature.com; ; Poststr. 9; Darmstadt; 64293; Allemagne