Scenario Planning: Navigating Through Today's Uncertain World  

Oleh:

Axson, David A.J.

Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 211 no. 3 (Mar. 2011), page 22-27.
Topik: Strategic Planning; CPAs; Career Advancement; Volatility; Uncertainty

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.30 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Uncertainty, volatility and risk are here to stay. The world has been transformed from a series of loosely connected, reasonably predictable economies to a complex web of relationships where the global impact of local events is felt almost instantaneously. In this climate the past is not a good predictor of the future. In response to such uncertainty, scenario planning has been used by organizations as diverse as the Australian government, AutoNation, British Airways, Corning, Disney, General Electric, the US Federal Highway Administration, JDS Uniphase, KinderCare, Mercedes, Royal Dutch Shell, UPS and the World Bank. Today, scenario planning is being widely used by many small and midsize organizations operating in uncertain or volatile markets. Scenario planning equips CPAs with tools for career advancement. It enables CPAs to effectively support the strategic planning process; provides a frame of reference for developing alternative financial plans and forecasts; tests the sensitivity of key assumptions, financial measures and variables under different scenarios; and helps define key performance measures.

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