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Capital Budgeting and Cash Flows |
Capital Budgeting: The Valuation of Unusual, Irregular, or
Extraordinary Cash Flows. Pdf-file |
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Capital budgeting in a situation with variable utilization of
capacity |
This working paper examines the implications for capital budgeting,
dealing with a situation of changing levels of utilization, an
example from the pulp industry; abstract, full text available for
download |
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Doing away with budgets |
Budgets have increasingly been used as a management performance
measure as well as a cost reduction tool and it is in this context
that it is being questioned as to the value derived against the
effort required. Should organisations be moving away from budgets? |
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Driving Value from Strategic Planning and Budgeting |
A research team undertook a substantial review of worldwide planning
and budgeting practices. The goals of this review were to establish
what are considered as best practices in planning and budgeting and
to identify any evidence of improving shareholder returns with
enhanced planning and budgeting. |
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Forecasting FAQs |
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Forecasting Methodology Tree |
One-page flow chart that describes all judgmental and quantitative
methods and how they relate to one another. |
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Insurance Companies: |
Improving budgeting and forecasting: Linking financial planning with
strategic direction. |
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Managed Growth: How to Establish and Achieve Optimum Financial
Targets |
Is your organization constantly forecasting - and reforecasting -
its P&L? Best practice companies take a more disciplined approach,
resulting in substantially higher total shareholder return. 2007 |
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Necessary Evil |
Traditional budgets are odious to business managers and, worse, can
undermine a company’s strategic objectives. Here’s how companies are
reengineering budgeting into a value-added process. |
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New
Budget Culture |
New Web-based applications offer to streamline the budgeting
process, but such a change can be painful. In addition to software
upgrades, companies must overhaul the corporate culture. |
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Paths to Cash Forecasting |
Company-specific conditions set the parameters for cash forecasting,
but overall objectives and difficulties remain consistent across all
sectors. 2005 |
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Paying People To Lie: The Truth About The Budgeting Process |
This paper analyzes the counterproductive effects associated with
using budgets or targets in an organizations' performance
measurement and compensation systems. |
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Practice Developments in Budgeting: An Overview and Research
Perspective |
Practitioners in Europe and the U.S. recently have proposed two
distinct approaches to address what they believe are shortcomings of
traditional budgeting practices. One approach advocates improving
the budgeting process and primarily focuses on the planning problems
with budgeting. The other advocates abandoning the budget and
primarily focuses on the performance evaluation problems with
budgeting. |
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Putting Money Where It Matters |
Targeting the metrics most relevant to a company’s strategy and
allocating funding where it will do the most good are essential for
excellent long-term performance and overall financial health. |
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Seven Ways to Build Better Budgets |
This article looks at some of the methods controllers have developed
to get as close as possible to that ideal budgeting process. |
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Six
steps to improving your planning and budgeting system |
The corporate budgeting process is associated with several problems.
All these issues raise an important question, “How do we improve our
planning and budgeting processes so that we can plan, reforecast and
motivate management within the short time frames required?” This
article intends to give some solutions. |
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The
Great Leap Forward |
Using dynamic new software tools, CFOs can tap a wealth of data to
accurately predict revenues, expenses and profits, and to adjust
spending on the fly. |
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Web-Enabled Software |
Technology has long since taken budgeting and reporting functions
out of the "dusty" back rooms. Now it's also given finance
executives anywhere-anytime access to a robust, information-rich
Internet that provides them with input to, and potential control of,
many company functions. |
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