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Økonomi skabes fremadrettet ved dispositioner her og nu under de begrænsninger, som virksomheden må leve med som følge af tidligere dispositioner og hvis virkninger stadig danner rammen for ledelsens handlefrihed, men som ledelsen fremadrettet gennem dens dispositioner i nærmeste fremtid vil kunne være istand til at kunne ændre på.

Få et fast greb om lønsomheds-ledelse med resultat-budgetter med Kapacitetsregnskabet  hvor ansvaret lægges på de rette skuldre og fremmer det motiverende og kreative samarbejde i ledergruppen.

 
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