ABSTRACT
This chapter links the strategy map to the case for the investment in change and its impact on the operational costs of the organization. It also explains how strategy maps can help the budget and the budgetary process to be more flexible. The chapter explains how one's strategy map and scorecard can be linked to the budget and the budgeting process. Different ways of linking will achieve different ends, and depend on the extent of change one's planning. One might be changing the organization and changing the planning and budgeting processes. The chapter provides one with ways to progressively integrate the strategy maps with the budgets and the budgeting process. Whenever one work with the budgeting process, work closely with the finance director, with management accountants and with product or project accountants. They hold the knowledge of how the finances fit together.
