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Klaus Möller
Title
Prof. Dr.
Last Name
Möller
First name
Klaus
Email
klaus.moeller@unisg.ch
Phone
+41 71 224 7406
Homepage
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PublicationValue Drivers for Financial Planning(Institute of Management Accountants, 2023)
;Michael Weiser ;Michael NudelmannPayam FarahiIn an increasingly volatile, uncertain, complex, and ambiguous (VUCA) environment, predictable planning cycles have been replaced by opaque future prospects. These developments put a strain on financial planning and the associated decision-making process. Driver-based planning and forecasting offers an analytical and scenario-based approach for dynamically steering the business. However, identifying and selecting the underlying value drivers remains a challenge in practice. Based on a case study of Swarovski, a leading manufacturer of crystal glass and jewelry, this article discusses key challenges and success factors in selecting value drivers and proposes a structured value driver selection process.Type: journal articleJournal: Strategic FinanceVolume: 105Issue: 6