第二十六章 公司财务模型和长期计划
26.1 What is Corporate Financial Planning?
It formulates the method by which financial goals are to be achieved.There are two dimensions:A Time FrameShort run is probably anything less than a year.Long run is anything over that; usually taken to be a two-year to five-year period.A Level of AggregationEach division and operational unit should have a plan.As the capital-budgeting analyses of each of the firm’s divisions are added up, the firm aggregates these small projects as a  ...