Mejorando los procesos de presupuestación
Cargando...
Fecha
Authors
Ugalde Binda, Nadia
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Costa Rica
DOI
Resumen
Descripción
A study by Hackett Benchmarking - Research, 1998 (quoted by Parmenter, 2004) reveals that, on average, 25,000 days are spent working for each billion dollars of income, it takes 4.5 months in the budgeting process and 60 % of CEOs indicated that the budget has no link with strategy. Although the planning and budgeting must be parallel processes in companies, usually are totally independent. The problem is that the annual budget has become the company's strategic plan. The specific objectives of this research are to describe the budget process and its relationship to strategic planning, research into recent literature the most common mistakes and best practices in budgeting processes and design a tool to evaluate this process internally.
Palabras clave
Citación
Colecciones
Aprobación
Revisión
Complementado por
Referenciado por
Rights and licensing
Copyright (c) 2014 Ciencias Económicas