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Concepts of financial models

 Award plaque by P. L. Kingston

The use of financial models can assist in company business planning processes. This paper presents introductory concepts and considerations of financial models with emphasis on their structure and general design methodology.

Originally published:

IBM Systems Journal, Volume 12, Issue 2, pp. 113-125 (1973).

Significance:

This paper was the lead paper in a 1973 issue of the IBM Systems Journal devoted to the topic of financial modeling and planning. The tools and techniques for the construction and use of financial models in simulating business activities of most industries are presented in this issue.

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