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Budgeting and financial management Instead of a traditional budgeting process which requires all spending for the next year to be planned and locked down based on detailed projections and business plans, we set out high-level objectives across multiple perspectives such as people, organization, operations, market, and finance that are reviewed regularly. This kind of exercise can be used at multiple levels, with resources allocated dynamically when needed and the indicators reviewed on a regular basis.
Lean Enterprise: How High Performance Organizations Innovate at Scale (Lean (O'Reilly))
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