Further Requirements for Integrated Planning Systems
Lukas Rieder and
Raef Lawson
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Lukas Rieder: Controller Zentrum St. Gallen
Raef Lawson: Institute of Management Accountants
Chapter 3 in Management Control with Integrated Planning, 2020, pp 61-67 from Springer
Abstract:
Abstract Every viable organization has to think from the customer, buyer, or market into the company and proceed accordingly when planning. This is because customers decide whether they want to evaluate an offer at all and whether they want to purchase the product or service offered and pay the requested price for it. Starting from the findings from SGMM, IMS, and VSM the basic principles of an integrated and decision-relevant management accounting system are derived. Additionally, it is analyzed how the system has to be adapted for different types of enterprises.
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:spr:mgmchp:978-3-030-48302-9_3
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DOI: 10.1007/978-3-030-48302-9_3
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