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Mejorando los procesos de presupuestación

Revista de Ciencias Económicas

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Field Value
 
Title Mejorando los procesos de presupuestación
 
Creator Ugalde Binda, Nadia
 
Subject budget
planning
strategy
forecasting
financial control
presupuesto
planificación
estrategia
pronósticos
control financiero
 
Description 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.
 
Publisher Universidad de Costa Rica
 
Date 2010-10-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
 
Format application/pdf
 
Identifier http://revistas.ucr.ac.cr/index.php/economicas/article/view/7102
 
Source Revista de Ciencias Económicas; Ciencias Económicas : Volumen 28, Número 2
Revista de Ciencias Económicas; Ciencias Económicas : Volumen 28, Número 2
2215-3489
0252-9521
 
Language spa
 
Relation http://revistas.ucr.ac.cr/index.php/economicas/article/view/7102/6787
 
Coverage CRC
 
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