Effectiveness of Revenue Planning and Cost Budgeting Tools in Different Internationalization Strategies Used by Global Software Companies, Exemplified by Oracle and SAP

Student: Zymbalow Daniel

Faculty: Faculty of World Economy and International Affairs

Educational Programme: International Business (Master)

Year of Graduation: 2021

In this paper, two fundamentally different internationalization strategies of global software companies are covered: strategic alliances and FDI/acquisitions. For both strategies, the question is raised, which revenue planning and cost budgeting tools are more effective to use in each. As a general guidance, the KPI systems have to match the internationalization strategy. Operational KPIs proved to be more effective in strategic partnerships and market valuation based KPIs more effective and relevant for the FDI/acquisition-based internationalization strategies. Capital structure decisions should be taken conservatively in any internationalization strategy, but they are especially relevant for the strategic partnership strategy. As a general remark about the software industry, the importance of cloud computing services was emphasized and with regard to the internationalization strategies, the factor location advantages in areas with relatively low costs has been emphasized.

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