Consequences for Medium-Term PlanningMedium term planning

Lukas Rieder and Raef Lawson
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Lukas Rieder: Controller Zentrum St. Gallen
Raef Lawson: Institute of Management Accountants

Chapter 10 in Management Control with Integrated Planning, 2020, pp 281-287 from Springer

Abstract: Abstract Quantity, performance, and project-related planning are also recommended in medium-term planning. They increase the planning effort compared to purely value-based multi-year planning. However, the effects of capacity-, process- and headcount-developments can better be quantified. This makes it easier to assess the midrange development of market and cost positions.

Date: 2020
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DOI: 10.1007/978-3-030-48302-9_10

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