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Finance and Accounting for NonFinancial Managers, 3rd Edition by Eliot H. Sherman

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 11 

Financial Planning

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Learning Objectives

By the end of this chapter, you should be able to:

•  Differentiate between strategic or longrange planning and annual or operational budgeting.

•  Describe the similarities and the differences in the planning process resulting from company size and ownership.

•  Identify the roles of different managers in the planning and budgeting process.

OVERVIEW

This chapter puts the financial management information previously presented into the context of business financial planning. The structure of the planning continuum, from the business plan to the strategic plan to the operative plan to the detailed ...

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