Algemeen
Management heeft toekomstgerichte informatie nodig
Mooren, Th. | Tonneyck RA, E.E.M.
Tijdschrift Administratie, 2010
De financieel-administratieve sector was altijd sterk gericht op het verleden. Natuurlijk is dit belangrijk, maar daardoor wordt de vaak minder financieel-administratief ingestelde directie en operationele managers niet voorziet van doelmatige besturingsinformatie. Zij kijken immers naar de toekomst: wat te verkopen tegen welke prijs en wat te produceren tegen welke kosten? Zij moeten dergelijke activiteiten winstgevend aansturen en beheersen en hebben daarom behoefte aan toekomstgerichte interne informatie. De vraag is nu: welke informatie en hoe kan die efficiënt en effectief worden verkregen?
Deze auteur publiceerde ook
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Mooren, Th. | 2011
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