Identification and evaluation of assumptions play a crucial role in the process of strategic planning. An accurate disclosure of the assumptions allows a proper evaluation of their reliability and drives the analyst to an evaluation of the entire strategic plan. Starting from the relevance of the item, this paper is aimed at suggesting a method through which strategic plan assumptions should be formulate and successively evaluate.
La valutazione delle assumption nella pianificazione aziendale
BERETTA ZANONI, Andrea;VERNIZZI, Silvia
2016-01-01
Abstract
Identification and evaluation of assumptions play a crucial role in the process of strategic planning. An accurate disclosure of the assumptions allows a proper evaluation of their reliability and drives the analyst to an evaluation of the entire strategic plan. Starting from the relevance of the item, this paper is aimed at suggesting a method through which strategic plan assumptions should be formulate and successively evaluate.
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