Operational Planning: The Integration Of Programming and Budgeting
质疑当前文献中推荐的规划与预算分离的做法，认为其源于对经典规划控制框架的争议性解读，并提出整合两者的替代方案，以提高效率和效果。
Two distinct and sequential processes of programming and budgeting are recommended in the current literature and have been widely adopted in practice as means for translating corporate strategy into action plans and financial statements. We suggest that this distinction results from debatable interpretations of a seminal conceptual framework of planning and control, and represents inefficient and less effective practice compared to our proposed alternative.