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

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  • Fabienne Villesèque-Dubus

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

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.

Suggested Citation

  • Fabienne Villesèque-Dubus, 2005. "Vers une transversalisation des budgets : un essai d'observation et d'interprétation," Post-Print halshs-00483762, HAL.
    • Handle: RePEc:hal:journl:halshs-00483762
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00483762
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    References listed on IDEAS

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    Cited by:

    1. Simon Doucet & Olivier de La Villarmois, 2007. "Repenser le budget : la voie de l'informatique décisionnelle," Post-Print halshs-00543117, HAL.

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