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Robert Kugel on LinkedIn: Value-Based Planning Improves Corporate Performance

“Value-based planning, in my context, is an approach to corporate planning and budgeting that integrates operational planning and financial budgeting; a forward-looking exercise that incorporates “things” not just money. Things like headcount, kilowatt hours used, less-than-truckload shipments, invoices processed and so on. This is more effective because, for one, those responsible for a business unit think about their requirements and objectives mainly in terms of things they need to achieve and the things they use to achieve those objectives. Money is an abstraction of those things.”

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