What is it about?
By relaxing both of the assumptions made in the development of a traditional income statement (viz, fixed supply chain and fixed forecast), the enterprise master plan: 1. designs the maximally profitable forecast 2. maximizes the ROI of total sales/marketing expenditures 3. designs the optimally feasible supply chain required to make and fulfill the new forecast
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Why is it important?
It seems only reasonable to the author any/all boards of directors, CEOs, CFOs, and FP&A VPs would be motivated by this value proposition.
Read the Original
This page is a summary of: Enterprise Master Plan: Next-Generation Planning With Activity-Based Costing, Journal of Corporate Accounting & Finance, April 2014, Wiley,
DOI: 10.1002/jcaf.21958.
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