Towards a Transversalisation of Budgets: An Attempt at Observation and Interpretation (notice n° 454262)
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| fixed length control field | 01188cam a2200217 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121032749.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Villesèque-Dubus, Fabienne |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Towards a Transversalisation of Budgets: An Attempt at Observation and Interpretation |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2005.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 6 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The objective of this paper is to study the conception and use of budgetary systems. A survey driven with 63 manufacturing firms of the DFCG Association gave information about the diversity of budgetary pratics. This study emphasizes complementarities about the conception and use of traditional budgets and cross-functional budgets. Equally, it underlines complementarities between the use for the diagnostic control and the use for the strategic control. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | diagnostic control |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | budgetary systems |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | interactions |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | cross-functionality |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | interactive control |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 11 | 2 | 2005-09-01 | p. 127-147 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2005-2-page-127?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2005-2-page-127?lang=en&redirect-ssocas=7080</a> |
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