Cleverley W O
Hosp Health Serv Adm. 1985 Jan-Feb;30(1):29-42.
Strategic planning cannot be performed in a vacuum. Effective strategic planning requires the development of corporate financial policies and realistic financial plans. The financial plan should spell out precisely how the total investment needs required to make the strategic plan realizable will be financed. The two major categories of funding are debt and equity. Every business should formally establish targets for both debt and equity accumulation. Failure to achieve targeted values for debt and equity growth will require a reconsideration of the strategic plan and a redefinition of approved programs. Effective business planning requires a review and updating of a five year financial plan annually.
战略规划不能在真空中进行。有效的战略规划需要制定公司财务政策和切实可行的财务计划。财务计划应明确说明实现战略计划所需的总投资需求将如何融资。融资的两大类别是债务和股权。每个企业都应正式设定债务和股权积累的目标。未能实现债务和股权增长的目标值将需要重新考虑战略计划并重新定义已批准的项目。有效的业务规划需要每年对五年财务计划进行审查和更新。
