Contains a complete description of the processes involved in the creation of a budget (annual operating plan). Starting with the basics of product line management decisions, prepares a budget, the production and marketing constraints integrated within the financial feasibility. The budget is the foundation for the internal control of operations and the negotiations with the banks for seasonal financing.

Contains a complete description of the processes involved in the creation of a budget (annual operating plan). Starting with the basics of product line management decisions, prepares a budget, the production and marketing constraints integrated within the financial feasibility. The budget is the foundation for the internal control of operations and the negotiations with the banks for seasonal financing.
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from
William J. Bruns Jr.,
Julie H. Hertenstein
Source: Harvard Business School
15 pages.
Release date: 01 November 1978. Prod #: 179077-PDF-ENG
Hanson Industries (B) HBR case solution