The role of rolling forecasting in budgetary control systems : reative and proactive types of planning
Year of publication: |
December 2018
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Authors: | Henttu-Aho, Tiina |
Published in: |
Journal of management control : Zeitschrift für Planung & Unternehmenssteuerung. - Berlin : Springer, ISSN 2191-4761, ZDB-ID 2602184-5. - Vol. 29.2018, 3/4, p. 327-360
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Subject: | Forecasting | Functions of budgeting | Planning | Budgetary control system | Diagnostic use | Interactive use | Prognoseverfahren | Forecasting model | Betriebliche Budgetierung | Corporate budgeting | Haushaltsplanung | Public budgeting | Öffentlicher Haushalt | Public budget |
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