Il controllo economico e il ruolo del budget: aspetti organizzativi

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

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

[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
Original languageItalian
Title of host publicationProgrammazione e Controllo
Pages337-362
Number of pages26
Publication statusPublished - 2019

Keywords

  • Processo di budgeting, obiettivi economico-finanziari, responsabilizzazione economica

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