| 000 | 01188cam a2200217 4500500 | ||
|---|---|---|---|
| 005 | 20250121032749.0 | ||
| 041 | _afre | ||
| 042 | _adc | ||
| 100 | 1 | 0 |
_aVillesèque-Dubus, Fabienne _eauthor |
| 245 | 0 | 0 | _aTowards a Transversalisation of Budgets: An Attempt at Observation and Interpretation |
| 260 | _c2005. | ||
| 500 | _a6 | ||
| 520 | _aThe 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 | _adiagnostic control | ||
| 690 | _abudgetary systems | ||
| 690 | _ainteractions | ||
| 690 | _across-functionality | ||
| 690 | _ainteractive control | ||
| 786 | 0 | _nAccounting Auditing Control | Volume 11 | 2 | 2005-09-01 | p. 127-147 | 1262-2788 | |
| 856 | 4 | 1 | _uhttps://shs.cairn.info/journal-accounting-auditing-control-2005-2-page-127?lang=en&redirect-ssocas=7080 |
| 999 |
_c454262 _d454262 |
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