An organizational model of integrated budgeting for short-run operations and long-run investments
Publication
, Journal Article
Burton, RM; Damon, WW; Obel, B
Published in: Journal of the Operational Research Society
January 1, 1979
In managerial finance, the short run usually refers to multiperiod models which involve operating plans and cash flow analysis. Long-run models are for capital investment or capital budgeting. Their essential link is the emphasis on cash flow and budgets. This relation is explored with an integrated model and its decompositions by budgets. The decomposition yields subunit models for the short run and long run which are related to earlier models, but yields insight into the organizational use of budgets for coordination and control. To obtain relative efficiency measures on two alternatives organizational budgeting mechanisms, a simulation was performed and analyzed. © 1979 Operational Research Society Ltd.
Duke Scholars
Published In
Journal of the Operational Research Society
DOI
EISSN
1476-9360
ISSN
0160-5682
Publication Date
January 1, 1979
Volume
30
Issue
6
Start / End Page
575 / 585
Related Subject Headings
- Operations Research
- 15 Commerce, Management, Tourism and Services
- 08 Information and Computing Sciences
- 01 Mathematical Sciences
Citation
APA
Chicago
ICMJE
MLA
NLM
Burton, R. M., Damon, W. W., & Obel, B. (1979). An organizational model of integrated budgeting for short-run operations and long-run investments. Journal of the Operational Research Society, 30(6), 575–585. https://doi.org/10.1057/jors.1979.139
Burton, R. M., W. W. Damon, and B. Obel. “An organizational model of integrated budgeting for short-run operations and long-run investments.” Journal of the Operational Research Society 30, no. 6 (January 1, 1979): 575–85. https://doi.org/10.1057/jors.1979.139.
Burton RM, Damon WW, Obel B. An organizational model of integrated budgeting for short-run operations and long-run investments. Journal of the Operational Research Society. 1979 Jan 1;30(6):575–85.
Burton, R. M., et al. “An organizational model of integrated budgeting for short-run operations and long-run investments.” Journal of the Operational Research Society, vol. 30, no. 6, Jan. 1979, pp. 575–85. Scopus, doi:10.1057/jors.1979.139.
Burton RM, Damon WW, Obel B. An organizational model of integrated budgeting for short-run operations and long-run investments. Journal of the Operational Research Society. 1979 Jan 1;30(6):575–585.
Published In
Journal of the Operational Research Society
DOI
EISSN
1476-9360
ISSN
0160-5682
Publication Date
January 1, 1979
Volume
30
Issue
6
Start / End Page
575 / 585
Related Subject Headings
- Operations Research
- 15 Commerce, Management, Tourism and Services
- 08 Information and Computing Sciences
- 01 Mathematical Sciences