個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Balance "Creativity" and "Practicality" in Formal Planning
內容大綱
Long-range planning often involves conflicts between creativity and practicality. It is important to maintain an equilibrium when making trade-offs between plans and budgets. Three questions influence this balance: how to link planning data and financial statements; how to integrate people responsible for planning and people responsible for budget; and how to determine the proper sequence of annual planning and budgeting cycles.