Articles and Papers – Planning and Budgeting
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Planning & Budgeting Insights and Research
Explore expert articles and research papers on strategic planning, agile budgeting, and financial forecasting to drive business efficiency and growth.
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Enterprise Master Plan: Next-Generation Planning With Activity-Based Costing
Published in June 2014 by the Journal of Corporate Accounting and Finance. This article advocates relaxing the assumption of a fixed sales forecast to solve for the optimum level of sales and marketing spend that will provide the maximum profit and return on investment.
John A Miller, Alan Dybvig and Jeff Karrenbauer
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The Value of the Strategic Management Process Model
Published by Cost Management Magazine in 2006, this article provides a blueprint of the decision and data flows that define the value equation for the twenty-first century enterprise. Decision domains include customer/market, product, process, and resources. Strategic management processes include asset management, capacity management, process management, and integrated performance management
John A. Miller