Organizational Design Drives Planning and Management Accounting Process Costs

 

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Total cost to perform the process “perform planning/budgeting/forecasting” per $1,000 in revenue is correlated with the business entity’s role in the corporate organization. When APQC benchmarking survey respondents indicate that they rely on a shared services model to get finance work done, they tend to turn up in groups of top performers in core finance processes. Today, that same dynamic is impacting certain aspects of planning and management accounting.   

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