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C. B. TILANUS, EDITOR This book tries to strengthen the ties
between, on the one hand, the business administration and
accounting world and, on the other, the operational research and
management science world. The readership for which it is intended
consists ofthe following categories: managers and professionals in
organizational departments of business administration, management
science, automatic data processing, etc.; management and
operational research consultants; and students in academic
departments of business administration, business economics,
operational research, information systems, industrial engineering,
etc. The book deals with the quantitative approach. to budgeting
problems. Budgeting in this text is defined as the making of a
financial, short-term plan for an organization. The budget is
financial. Although volumes and prices play their part, the budget
is finally expressed in terms of amounts of money thus allowing of
the well-known two-way counting and balancing of double
bookkeeping. (Whether items appear twice on the assets and liabili
ties sides of balances, or are counted twice in the rows and
columns of a matrix is immaterial. ) The budget is short-term. It
is a detailed, quantitative plan of action in the near future. In
this sense, budgeting is opposed to strategic planning which
considers the course of action to be taken in the medium and long
term. Strategic planning is of a more aggregative, qualita tive
nature than is budgeting. The budget is a plan for an organization,
and as such it is complete."
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