Operational Planning: The Integration of Programming and Budgeting

Two distinct and sequential processes of programming and budgeting are recommended in the current literature and have been widely adopted in practice as means for translating corporate strategy into action plans and financial statements. We suggest that this distinction results from debatable interp...

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Bibliographic Details
Published inThe Academy of Management review Vol. 5; no. 3; pp. 369 - 379
Main Authors Camillus, John C., Grant, John H.
Format Journal Article
LanguageEnglish
Published Briarcliff Manor Academy of Management 01.07.1980
Subjects
Budgeting
Business operating cycles
Corporate planning
Corporate strategies
Demutualization
Financial budgets
Financial planning
Integration
Long term planning
Managerial budgeting
Operating cycles
Planning
Planning programming budgeting
PPB
Profit planning
Strategic
Strategic planning
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Summary:Two distinct and sequential processes of programming and budgeting are recommended in the current literature and have been widely adopted in practice as means for translating corporate strategy into action plans and financial statements. We suggest that this distinction results from debatable interpretations of a seminal conceptual framework of planning and control, and represents inefficient and less effective practice compared to our proposed alternative.
ISSN:0363-7425
1930-3807
DOI:10.2307/257112