Conoscere per formulare e comunicare le strategie: il ruolo del business plan

Obiettivi: La finalitdel lavoro quello di rilevare i knowledge drivers che il business plan deve contenere secondo lottica del redattore e dellinvestitore per supportare la valutazione della fattibilitdelloperazione e lanalisi del livello del rischio, nel caso di M&A e di operazioni di turnaround.

Metodologia: Le tesi sono argomentate con unanalisi della bibliografia, completate con considerazioni emerse da interviste rivolte alle due tipologie di attori.

Risultati: I risultati mostrano che il business plan costituisce ancora un basilare strumento di conoscenza per supportare una consapevole formulazione delle strategie e per trasmettere tale conoscenza, comunicando appunto le strategie agli stakeholders, soprattutto in unottica di allineamento informativo tra il redattore ed il finanziatore.

Limiti della ricerca: Le considerazioni che emergono potrebbero trovare ulteriore supporto di informazioni e di significativitcon unindagine empirica svolta su altre operazioni e ad altri attori interessati al processo di business planning.

Implicazioni pratiche: Si potrebbe osservare che il maggior contributo del lavoro proprio sul piano pratico, in quanto presenta una metodologia operativa.

Originalitdel lavoro: La tematica in oggetto presenta indubbiamente un ampio sviluppo in letteratura. Si pu comunque, rilevare una certa originalitproprio sul piano del contributo operativo, ma anche in merito al rilievo strategico.

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