期刊名称：Revista Innovar Journal Revista de Ciencias Administrativas y Sociales
印刷版ISSN：2248-6968
出版年度：2003
卷号：1
期号：21
页码：37-46
语种：
出版社：Universidad Nacional de Colombia - Sede Bogotá
摘要：This article presents some thoughts about financial management's role in a changing, volatile setting where the criteria of operational flexibility become one of the most important elements in companies creating value. The conceptual framework for transforming a financial model compatible with strategic planning by using real options is provided by financial theory in such a scenario. The foregoing implies a process of re-directing financial managers' tasks, moving away from being a processor registering financial transactions towards being an interlocutor for achieving an organisation's strategic objectives.
关键词：Financial Management;Capital Budget;Strategic Planning;Real Options;Gestión Financiera;Presupuesto de Capital;Planeación Estratégica;Opciones Reales;Gestion Financière;Budget de Capital;Plans Stratégiques;Options Réelles
