Budgeting
eBook - PDF

Budgeting

Principi e processi

Pierluigi Santosuosso

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  1. 304 pages
  2. Italian
  3. PDF
  4. Available on iOS & Android
eBook - PDF

Budgeting

Principi e processi

Pierluigi Santosuosso

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About This Book

Se è vero che una buona programmazione permette all'azienda di raggiungere i propri obiettivi, l'attività di budgeting deve essere organizzata in modo efficace ed efficiente. Dopo aver esposto i limiti del budgeting tradizionale, questo studio analizza i principi sui quali si fonda una preparazione razionale del budget. Il concetto di processo aziendale è utilizzato quale paradigma sia per determinare l'attività che l'azienda propone di realizzare, sia per organizzare la stessa preparazione del budget. Questa metodologia di programmazione consente di esaminare in modo esplicito le relazioni di causa-effetto esistenti tra le grandezze economico-aziendali e di misurare inoltre i costi della stessa preparazione del budget. Sulla base di detta analisi gli amministratori possono scegliere in maniera consapevole il modello di budgeting consono alle caratteristiche e a agli obiettivi dell'azienda.

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Information

Publisher
Egea
Year
2018
ISBN
9788823815858
Topic
Business
Subtopic
Bookkeeping & Budgets
Index
Business

Table of contents