Il controllo economico e il budget: aspetti organizzativi

Translated title of the contribution: [Autom. eng. transl.] Economic control and the budget: organizational aspects

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

[Autom. eng. transl.] The aims of the chapter are: to make the purposes of the organizational process that accompanies the preparation of the budget understood; identify the characteristics of the responsibility budget and organizational prerequisites for its adoption; describe the distinctive elements of the different types of centers of economic responsibility; analyze the behavioral implications of the budgeting process and the possible conflicts between the different purposes attributed to it; understand the effects of the degree of difficulty of the objectives on managerial performance; assess the impacts of participation on the effectiveness of the budgeting process; critically evaluate budget limits and evolutionary trends (beyond and better budgeting).
Translated title of the contribution[Autom. eng. transl.] Economic control and the budget: organizational aspects
Original languageItalian
Title of host publicationProgrammazione e Controllo
EditorsAnna Maria Arcari
Pages335-359
Number of pages25
Publication statusPublished - 2013

Keywords

  • Management by objectives
  • Obiettivi di budget
  • Processo di budget
  • Responsabilità economiche

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