[Autom. eng. transl.] The essay provides useful elements to: • understand the aims of the organizational process that accompanies the preparation of the budget; • identify the characteristics of the responsibility budget and organizational prerequisites for its adoption; • describe the distinctive elements of the different types of economic responsibility centers; • 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 role of the budget: organizational aspects|
|Title of host publication||Programmazione e Controllo|
|Number of pages||26|
|Publication status||Published - 2019|
- Processo di budgeting, obiettivi economico-finanziari, responsabilizzazione economica