IDEAS home Printed from https://ideas.repec.org/a/blg/journl/v11y2016i3p190-203.html
   My bibliography  Save this article

The Trade-Off Between Planning Objectives And Planning Success

Author

Listed:
  • LAVAL Valerian

    (West University of Timisoara, Romania)

Abstract

The aim of this paper it to analyse, why companies face difficulties in implementing modern planning concepts. For this the paper will discuss and define the terminology and goals of modern planning. Based on this, the article analyses how strategy orientation influences the willingness of companies to move from traditional budgeting to modern budgeting concepts. It will be outlined, why especially companies pursuing a cost leadership strategy are still reluctant to open themselves for modern budgeting concepts. The contribution of this paper is to analyse the influence of the strategy orientation on the readiness of organizations. Also it will be illustrated, how the overall value added of the corporate planning can be improved by prioritizing the most appropriate planning objectives.

Suggested Citation

  • LAVAL Valerian, 2016. "The Trade-Off Between Planning Objectives And Planning Success," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 11(3), pages 190-203, December.
    • Handle: RePEc:blg:journl:v:11:y:2016:i:3:p:190-203
    as

    Download full text from publisher

    File URL: http://eccsf.ulbsibiu.ro/RePEc/blg/journl/11315laval.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. repec:thr:techub:10034:y:2022:i:1:p:54-83 is not listed on IDEAS
    2. Suhartono Suhartono & Roy Valiant Salomo & Umanto Eko Prasetyo, 2022. "The Alignment Challenges of Development Planning and Budgeting: Insights from Indonesia," Technium Social Sciences Journal, Technium Science, vol. 34(1), pages 54-83, August.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:blg:journl:v:11:y:2016:i:3:p:190-203. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Mihaela Herciu (email available below). General contact details of provider: https://edirc.repec.org/data/feulbro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.