Vers une transversalisation des budgets: un essai d'observation et d'interprétation

Fabienne Villesèque-Dubus

ACCRA, 2005, vol. 11, issue 2, 127-147

Abstract: The objective of this paper is to study the conception and use of budgetary systems. A survey driven with 63 manufacturing firms of the DFCG Association gave information about the diversity of budgetary pratics. This study emphasizes complementarities about the conception and use of traditional budgets and cross-functional budgets. Equally, it underlines complementarities between the use for the diagnostic control and the use for the strategic control.

Keywords: cross-functionality; budgetary systems; interactions; diagnostic control; interactive control (search for similar items in EconPapers)
Date: 2005
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