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Elements and Contents of Integrated Annual Planning

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

Chapter 4 in Management Control with Integrated Planning, 2020, pp 69-164 from Springer

Abstract: Abstract This chapter presents the complete context of annual planning in terms of quantity, performance, and value. The emphasis is on the presentation of the connections between the sub-modules of planning. Based on a real example, the path from sales planning to the derivation of the budgeted balance sheet is explained in detail. All development steps can be reproduced in the simulation model.In the text we usually refer to the name of the worksheet (i.e., sheet “Regionalsales”).

Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:spr:mgmchp:978-3-030-48302-9_4

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DOI: 10.1007/978-3-030-48302-9_4

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