Kerstin Ollesson, Ekan Management, menar att den gamla budgetmodellen bör omprövas då den riskerar drivna upp företagets kostnader och hämma tillväxten.
Radikal oförutsägbarhet fordrar en agil ekonomisk planering
Verktygslådan
Jakob Hartzell på Board säger att det sekelgamla budgettänkandet behöver kompletteras, då dagens osäkra omvärld innebär att årsplaneringen inte längre fungerar som effektivt styrmedel.

Jakob Hartzell
Någonting är fel
Du är inloggad som prenumerant hos förlaget Pauser Media, men nånting är fel. På din profilsida ser du vilka av våra produkter som du har tillgång till. Skulle uppgifterna inte stämma på din profilsida – vänligen kontakta vår kundtjänst.
VD-tidningen premium
Läs vidare – starta din prenumeration
Redan prenumerant? Logga in och läs vidare.
Ett centralt tema var hur det är möjligt att skapa en mer flexibel planering och styrning av egna verksamheten i en oförutsägbar omvärldsmiljö med snabbt skiftande förutsättning. Ekonomi- och verksamhetsstyrning har varit sena på den bollen, där IT-sektorn tidigt insåg fördelen med agila processer och verktyg redan för 20 år sen.
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