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Linking Strategy to Planning and Budgeting
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Linking Strategy to Planning and Budgeting

By Robert S. Kaplan & David P. Norton

How can traditional budgeting practices be made more responsive to a company’s rapidly changing needs? Don’t just focus on the operational budget — pay attention to the strategy budget as well, because that’s

what finances the initiatives that facilitate company growth. And don’t fall into the trap of thinking that initiatives are ends in themselves. Rather, initiatives are the means by which a company accomplishes its strategic objectives.

linking strategy to planning cta thumbnail

Linking Strategy to Planning and Budgeting

By Robert S. Kaplan & David P. Norton

How can traditional budgeting practices be made more responsive to a company’s rapidly changing needs? Don’t just focus on the operational budget — pay attention to the strategy budget as well, because that’s

what finances the initiatives that facilitate company growth. And don’t fall into the trap of thinking that initiatives are ends in themselves. Rather, initiatives are the means by which a company accomplishes its strategic objectives.

"With ESM, we can focus on strategic decisions and don't get bogged down by the process."
Utility - Sunflower Electric
Cory Betz
Manager, Strategic Projects

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Whether you struggle with accountability, unclear priorities, or a lack of alignment, ESM can help.

Through a series of structured workshops and focused assignment, we engage your leadership team to develop a comprehensive approach to monitoring and adapting strategy. In just six to eight weeks, you will develop a Strategy Map, objective statements, key performance indicators, initiatives, and first report documents.

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