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strategic budgeting

См. также в других словарях:

  • Strategic misrepresentation — is the planned, systematic distortion or misstatement of fact lying in response to incentives in the budget process. Examples of strategic misrepresentation in budgeting illustrate that it is a contingent strategy responsive to a system of… …   Wikipedia

  • Strategic management — is a field that deals with the major intended and emergent initiatives taken by general managers on behalf of owners, involving utilization of resources, to enhance the performance of firms in their external environments.[1] It entails specifying… …   Wikipedia

  • Performance Based Budgeting — Adopting Public Sector’s Performance Based Budgeting to the private sector using the CPM framework. [Philip G. Joyce and Susan Sieg, Using Performance Information for Budgeting: Clarifying the Framework and Investigating Recent State Experience,… …   Wikipedia

  • Conditional budgeting — is a budgeting approach designed for companies with fluctuating income, high fixed costs, or income depending on sunk costs, as well as NPOs and NGOs. The approach builds on the strengths of proven budgeting approaches, leverages the respective… …   Wikipedia

  • Beyond Budgeting — von Professor Dr. Utz Schäffer I. Grundsätzliche Charakterisierung Die Budgetierung ist eines der zentralen Führungsinstrumente und wird daher auch vielfach als „Rückgrat der Unternehmenssteuerung“ charakterisiert. Dennoch wird die Budgetierung… …   Lexikon der Economics

  • SAP Strategic Enterprise Management — is part of the MySAP ERP software from SAP AG.It is also called MySAP Financials SEM. It is the Strategic Enterprise Management solution of SAP AG. It delivers end to end capabilities to support financial consolidation, strategy management and… …   Wikipedia

  • Zero-Based Budgeting - ZBB — A method of budgeting in which all expenses must be justified for each new period. Zero based budgeting starts from a zero base and every function within an organization is analyzed for its needs and costs. Budgets are then built around what is… …   Investment dictionary

  • Activity-Based Budgeting - ABB — A method of budgeting in which the activities that incur costs in every functional area of an organization are recorded and their relationships are defined and analyzed. Activities are then tied to strategic goals, after which the costs of the… …   Investment dictionary

  • Marginal Budgeting for Bottlenecks — The Marginal Budgeting for Bottlenecks tool (MBB) is an analytical costing and budgeting tool that helps countries develop their health plans by taking into account the most effective interventions, cost and budget marginal allocations of their… …   Wikipedia

  • SPPBEE — • Strategic Planning, Business and Capital Planning, Programming, Budgeting, Budget Execution, and Evaluation …   Maritime acronyms and abbreviations

  • Миллс, Роджер — В Википедии есть статьи о других людях с такой фамилией, см. Миллс. Роджер Миллс Дата рождения: 13 февраля 1951(1951 02 13) (61 год) Место рождения …   Википедия

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