Hasznos

The Planning

Planning means shaping the future, a company formulates goals, assigns actions to achieve

the goals, and ensures the conditions necessary to fulfill the tasks. During the planning work,

the tasks must be divided between the units involved in the planning. Who actually performs

each subtask depends primarily on the size of the organization.

The design can be:

◦ top-down planning

◦ bottom-up planning

◦ counter-flow planning.

Based on the top-down method, the top management determines the most important company

goals and the main framework numbers.

In the case of the bottom-up method, the planning process begins at the lower levels of the

organization. The primary task of the higher levels is to coordinate the plans.

Counterflow planning is a combination of top-down and bottom-up methods. In the process,

which typically starts from the top, the top management determines the main goals and

framework numbers, and at the lower levels they plan with this in mind.

Based on the time period of the planning, we can distinguish:

◦ short-term (maximum one year)

◦ medium-term (typically 2-5 years)

◦ long-term (typically more than 5 years) planning.

Based on a different approach, we can talk about strategic, tactical and operational planning.

With the help of the controlling system, both small and large enterprises can achieve

significant success in the business world, it helps in the realization of long-term goals. An

important goal of financial controlling is that the management not only focuses on short-term

goals and problems, but also keeps the future of the business under control. The management

must manage the available resources efficiently in order to achieve profit and create value.

Controlling is future-, goal-, efficiency-, and performance-oriented, thus the application of the

controlling system is the key to success.