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Lo sviluppo del budgeting aziendale

Lo sviluppo del budgeting aziendale

Oksana Letichevskaya / Yulia Karpenko

42,60 €
IVA incluido
Disponible
Editorial:
KS OmniScriptum Publishing
Año de edición:
2025
Materia
Empresa y gestión
ISBN:
9786208597368
42,60 €
IVA incluido
Disponible

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Sobre IBD

Oggi l’efficacia della gestione è determinata in larga misura dalla capacità delle autorità di padroneggiare e applicare le moderne tecnologie di gestione aziendale, in particolare il budgeting. Uno dei problemi principali dell’implementazione della tecnologia di budgeting è la separazione dei bilanci dalla strategia aziendale. La situazione è complicata dal fatto che oggi esistono poche pubblicazioni scientifiche che descrivono gli aspetti pratici della soluzione di questo problema. In questo libro abbiamo cercato di collegare gli indicatori di pianificazione strategica con gli indicatori di budget orientati al processo. La formazione del sistema di indicatori strategici è stata effettuata sulla base del concetto di Balanced Scorecard (BSC). Strutturando gli indicatori dell’azienda, si determinano gli indicatori target per i processi aziendali e le loro operazioni. Questi indicatori costituiscono la base per il budget orientato ai processi. Il libro sarà utile a manager e finanzieri di aziende che implementano il budget orientato ai processi, a consulenti, a laureati in discipline economiche.

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