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- W4230344577 abstract "The aim of this chapter is to illustrate forecasting, planning, and budgeting as managerial activities involving decisions on a deliberate set of future actions aimed at pursuing strategic objectives. The chapter starts by emphasizing the importance of complexity in managerial decision-making and its implications on predicting future. The discussion then moves to forecasting, highlighting forecasting process, main methods, goals, and the selection of the techniques. Next, the chapter focuses on planning, depicting the traditional approach to strategic planning cycle, its role in firms, main limitations, and alternative frameworks developed to support strategic decisions under uncertainty. Finally, budgeting is considered, describing the steps involved in the preparation of the master budget, main criticisms, and discussing the use of budgets in uncertain contexts." @default.
- W4230344577 created "2022-05-11" @default.
- W4230344577 date "2018-01-01" @default.
- W4230344577 modified "2023-09-27" @default.
- W4230344577 title "Complexity and Control" @default.
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- W4230344577 doi "https://doi.org/10.4018/978-1-5225-3987-2.ch005" @default.
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