À quoi sert le contrôle budgétaire?

Nicolas Berland

Revue Finance Contrôle Stratégie, 1999, vol. 2, issue 3, 5-24

Abstract: Budgetary control is assumed to have many roles. So, these numerous roles can cause discrepancies. But is budgetary control used for every role we assume? To answer this question, we studied the history of budgets and interpreted its uses with the Goold and Campbell's strategic management model.

Keywords: budgetary control; strategic management; history; roles; planning. (search for similar items in EconPapers)
Date: 1999
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Citations: View citations in EconPapers (19)

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