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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| Published in | The Academy of Management review Vol. 5; no. 3; pp. 369 - 379 |
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| Main Authors | , |
| Format | Journal Article |
| Language | English |
| Published |
Briarcliff Manor
Academy of Management
01.07.1980
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| Subjects | |
| Online Access | Get full text |
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| Abstract | 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. |
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| AbstractList | 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. The traditional approach to corporate planning assumes that it is desirable to adopt a 3-cycle process consisting of: 1. strategic planning, 2. long-range action planning/programming, and 3. budgeting. It is argued that classification of programming and budgeting into 2 distinct processes is dysfunctional. Budgeting has evolved from an accounting, control-oriented tool to a planning device with application to profit planning. With this shifting focus, budgeting and planning/programming are becoming extensions of the same process. A 2-cycle planning sequence is proposed which integrates budgeting and programming. Two distinctive design features of the proposed process are the establishment of the time horizon and the expected documentary output of the process. The time horizon should be set according to the firm's operating cycle, or the maximum time period over which significant and repetitive operating decisions would have an effect. A minimum documentary output of the planning process would consist of a statement of quantitative goals and a description of action plans to be implemented. Merging the planning and budgeting processes can improve both functions and have its own unique advantages, primarily relating to the quality and ease of profit planning. |
| Author | Grant, John H. Camillus, John C. |
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| Copyright | Copyright 1980 The Academy of Management Copyright Academy of Management Jul 1980 |
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| DOI | 10.2307/257112 |
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| Snippet | Two distinct and sequential processes of programming and budgeting are recommended in the current literature and have been widely adopted in practice as means... The traditional approach to corporate planning assumes that it is desirable to adopt a 3-cycle process consisting of: 1. strategic planning, 2. long-range... |
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| SubjectTerms | 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 |
| Title | Operational Planning: The Integration of Programming and Budgeting |
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