Online articles
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Displaying 1-20 of 20 results
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Value drivers for financial planning
- Article
- 01 Dec 2023
- Klaus Möller, Payam Farahi, Michael Nudelmann, Michael J.Weiser
By selecting relevant and accepted value drivers, companies can make informed decisions in a volatile, uncertain, complex and ambiguous (VUCA) environment. The article explores the role of value drivers, which represent the key influencing factors of a business model, in financial planning. It describes how multinational crystal jewellery designer Swarovski moved from traditional budgeting to implementing a predictive driver-based planning and forecasting solution.
Exclusive
Resilience through value-stream mapping (VSM)
- Article
- 01 Aug 2022
- Javvadi H.Rao
The author explains how management accountants can leverage this tool to identify key value-creating opportunities in the business value chain and gain competitive advantage. VSM offers a beginning-to-end view of transactions in terms of value-based pricing and cost optimization.
Exclusive
Budgeting to fund strategic plans
- Article
- 01 Dec 2021
- Daniel Butcher
The CFOs of CSX and ATI reveal best practices for finance to lead organizations' strategic planning and budgeting processes.
Exclusive
The guided self-control management model
- Article
- 01 Oct 2021
- Klaus Moeller, Franz Wirnsperger
How replacing traditional budgeting with modern performance management practices can transform your management control systems and drive organizational agility.
Exclusive
The value-based pricing determination matrix for pricing method selection
- Article
- 01 Oct 2021
- F.Steinbrenner, J.Turčínková
A study introducing a model to aid pricing executives in their pricing method selection. The authors identify two main factors as necessities for using value-based pricing: brand advantage and delivered product benefits - as perceived by the customer.
Exclusive
Budgeting revisited
- Article
- 01 May 2021
- Hessel Brouwer, Marco Otti
Traditional budgeting doesn't always support agility well. CFOs and academics share their experiences of improving the budgeting process and moving to more modern and agile budgeting techniques.
Exclusive
Financial forecasting amid COVID-19
- Article
- 01 Apr 2021
- Pradeep Gupta, Brandon Metcalf
The effects of the pandemic have demonstrated why it's time to move beyond traditional annual budgeting and forecasting processes.
Exclusive
Value-based pricing
- Article
- 01 Mar 2021
- Eoin Healy
Value-based pricing sets prices based on the perceived value of services to customers or clients, irrespective of the time the delivery takes.
Exclusive
CFOs: How to enable finance as a business partner
- Article
- 20 Mar 2019
- Neil James
How to use the integrated business planning (IBP) approach to support finance business partnering in your organisation. IBP can be used in various elements of performance appraisal by the finance business partner, such as budgetary control, alignment of KPIs and risk management.
Exclusive
OIS Next generation budgeting
- Article
- 01 Apr 2018
- Gary Cokins, Alan Dybvig
If you want more accurate results from your budgeting process, it may be time to switch from traditional budgeting to operational budgeting. The article explains the advantages of two alternatives to traditional budgeting: activity-based budgeting and abandoning budgeting altogether, instead focusing on monitoring KPIs. Finally, using a operational income statement (OIS) budgeting process is recommended.
Exclusive
Budgeting for the next big thing
- Article
- 01 Sep 2016
- David M. Katz
Describes the benefits of flexible budget planning systems for companies looking to capitalise on sudden opportunities.
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Broken budgets?
- Article
- 01 Jun 2015
- Renita Wolf
Tips to fix your planning, budgeting and forecasting processes and transform them into a powerful tool for executing your business strategy.
Exclusive
Forward roll
- Article
- 01 Oct 2013
- Neil Amato
How companies can move beyond the time-consuming process of traditional budgeting.
Exclusive
Let it roll
- Article
- 01 Sep 2012
- Russ Banham
The article discusses the choice of companies in the US to abandon annual budget plans in favour of rolling forecasts.
Exclusive
Freed from the budget
- Article
- 01 Sep 2012
- Russ Banham
Case studies of four companies which have dropped traditional budgeting.
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Model your way to better business performance
- Article
- 01 Jan 2012
- John A. Miller
Even the best operational models have no value unless management uses the information for decision making, process improvement, pricing, budgeting, planning, and running the business.
Exclusive
From adversity, better budgets
- Article
- 01 Jun 2010
- Kate O'Sullivan
The article discusses the budgeting and planning strategies employed by many CFOs and financial teams across various companies to combat recession.
Exclusive
Creating an Excel-based budget you'll really use
- Article
- 01 Feb 2010
- Jason Porter, Teresa Stephenson
Introducing a six-part series of articles to help you create a linked Master Budget in Excel or other spreadsheet program. The method allows each department manager to change only their assumptions and estimates. This first article discusses the data input sheet and the sales budget.
Exclusive
Just-in-time budgeting for a volatile economy
- Article
- 01 Sep 2009
- Mahmut Akten, Massimo Giordano, Mari A. Scheiffele
The article discusses several techniques companies can use to speed the budgeting process up and make it more effective.
Exclusive
Beyond budgeting or better budgeting?
- Article
- 01 Aug 2007
- Theresa Libby, Murray Lindsay
Drawing on the results of a survey of IMA members, this article discusses varying views on the usefulness of budgets in business. Although many remained committed to using budgets, a number of respondents highlighted issues with the traditional budgeting process.
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