For many companies, the problem of planning, budgeting, and forecasting is more complex than ever. Managers now wrestle with massive amounts of business-activity data from within and outside their companies. In an environment of moving targets, they seek to plan for near-term execution of business strategy. Meanwhile, longer-term strategic objectives often remain elusive and buried in the out-years of company forecasts. And whether they’re in line-of-business or corporate staff positions, managers face a culture that rewards success handsomely and punishes shortfalls brutally.
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