The Trade-Off between Planning Objectives and Planning Success-Reference-Cited by-同舟云学术

The Trade-Off between Planning Objectives and Planning Success

Published:2016-12-01 Issue:3 Volume:11 Page:190-203
ISSN:2344-5416
Container-title:Studies in Business and Economics
language:en
Short-container-title:

Author:

Laval Valerian¹

Affiliation:

1. West University of Timisoara, Romania

Abstract

Abstract The aim of this paper it to analyse, why companies face difficulties in implementing modern planning concepts. For this the paper will discuss and define the terminology and goals of modern planning. Based on this, the article analyses how strategy orientation influences the willingness of companies to move from traditional budgeting to modern budgeting concepts. It will be outlined, why especially companies pursuing a cost leadership strategy are still reluctant to open themselves for modern budgeting concepts. The contribution of this paper is to analyse the influence of the strategy orientation on the readiness of organizations. Also it will be illustrated, how the overall value added of the corporate planning can be improved by prioritizing the most appropriate planning objectives.

Publisher

Walter de Gruyter GmbH

Subject

Economics, Econometrics and Finance (miscellaneous),Business, Management and Accounting (miscellaneous),Social Psychology

Reference17 articles.

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