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Financial planning in capital groups – dilemmas and practical solutions
Abstract
Publications in the field of managerial accounting very rarely deal with the subject of financial management in capital groups, and there is a particularly lack of research in the area of financial planning. This article tries to fill this gap. It presents the specific conditions of budgeting in capital groups. The attention was paid to the synergy factor, which is a natural goal of every organization, especially large organizations, such as capital groups. Moreover, attention was paid to the aspect of consolidation of plans implemented according to the same guidelinesas financial reporting. The problem of planning coordination in capital groups in terms of planning processes and resources is also discussed here.
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capital group , consolidation , coordination , planningDownload files
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No. 17 (2021)
Published: 2021-12-06
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.