A “Reverse” Approach to Coordination of Strategic and Tactical Financial Decisions for Small Business Growth

摘要

The introductory part of this paper offers a brief description of the main types of corporate decisions and the traditional approach to their coordination emerging from the development of the theory and practice of management in large corporations. Then a short analysis outlines the deficiencies in the usage of the traditional approach when holding out opportunities for small business growth. The disclosed difficulties in turn offer a challenge to seek for a “reverse” way to coordination of strategic and tactical financial decisions suitable for small companies. The purpose of this research is – based on a suitable example – to highlight and discuss important conceptual issues related to such an alternative approach.