试论二十一世纪的财务管理(109页)详解：.ppt

* * * * * * * * Slide 23 Sample Script 揟he Owens Corning budget process also links the budget to corporate strategy. Top management completes the company抯 long-range plan before business units begin their budget process. That process has been streamlined from a 5-month to a 2-month cycle, with business unit managers receiving feedback on proposals within a day of their presentation to top management. Progress toward strategic goals is reviewed two or three times a year, for each business unit. Top management draws on information from first-quarter reviews in revising the long-range plan. To k