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

Fabienne Villesèque-Dubus ()
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Fabienne Villesèque-Dubus: CREGOR - Centre de Recherche sur la Gestion des Organisations - UM2 - Université Montpellier 2 - Sciences et Techniques

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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; diagnostic control; interactive control; transversalité; systèmes budgétaires; interactions; contrôle de diagnostic; contrôle interactif (search for similar items in EconPapers)
Date: 2005-12
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00483762
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Citations: View citations in EconPapers (1)

Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2005, 2 (tome 11), pp.127-148

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00483762

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