| dc.contributor.author | Nestor, Olha | |
| dc.date.accessioned | 2016-05-04T08:21:47Z | |
| dc.date.available | 2016-05-04T08:21:47Z | |
| dc.date.issued | 2016-03 | |
| dc.identifier.issn | 2082-4440 | |
| dc.identifier.uri | http://hdl.handle.net/11089/17924 | |
| dc.description.abstract | The author has reviewed the historical retrospective of strategic financial planning,
distinguished the concepts of “strategic financial planning”, “long-term financial
planning” and “perspective financial planning” and determined that their
use as synonyms is incorrect. The correctness of three-tier financial planning has
been justified. The difference between financial planning, financial forecasting
and budgeting has been explained. The problem of strategic financial planning, its
advantages and disadvantages, has been considered. | pl_PL |
| dc.description.abstract | W pracy rozważono historyczny kontekst wprowadzania i wykorzystywania pojęcia
strategicznego planowania finansowego. Zestawiono je z pojęciami długoterminowego
planowania finansowego oraz perspektywicznego planowania finansowego,
wykazując, że synonimiczne stosowanie tych określeń nie jest uprawnione.
Przytoczono także argumenty przemawiające za trójwarstwowym ujęciem planowania
finansowego w podmiotach gospodarczych. Wyjaśniono różnice między
planowaniem finansowym, prognozowaniem finansowym a budżetowaniem. Na
zakończenie rozważono zalety i wady strategicznego planowania finansowego. | pl_PL |
| dc.language.iso | en | pl_PL |
| dc.publisher | University of Lodz | pl_PL |
| dc.relation.ispartofseries | Ekonomia Międzynarodowa;13 | |
| dc.subject | strategic financial planning | pl_PL |
| dc.subject | management tools | pl_PL |
| dc.subject | historical retrospective | pl_PL |
| dc.subject | strategiczne planowanie finansowe | pl_PL |
| dc.subject | historyczna retrospektywa | pl_PL |
| dc.subject | instrumenty zarządzania | pl_PL |
| dc.title | A historical retrospective and the essence of strategic financial planning | pl_PL |
| dc.title.alternative | Historia oraz istota strategicznego planowania finansowego | pl_PL |
| dc.type | Article | pl_PL |
| dc.page.number | 71-78 | pl_PL |
| dc.contributor.authorAffiliation | Ivan Franko National University of Lviv | pl_PL |
| dc.identifier.eissn | 2300-6005 | |
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| dc.identifier.doi | 10.18778/2082-4440.13.05 | |
