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| Author: | Kamps, H. |
| Title: | Budgeting process in small companies |
| Journal: | Annales de Sciences Economiques Appliquees
1988 : VOL. 4:2, p.139-148 |
| Index terms: | MANAGEMENT DECISION MAKING STRATEGIC PLANNING BUDGETING |
| Language: | eng |
| Abstract: | Since the economic world is continuously changing, the company leaders must carefully use methods to plan their activities. It is argued that strategic planning and budgeting do not tell the future, but one can consider these as a tool to fix the processing way and to control the follow-up of the operations. The analysis of the difference between budget and operations is the most important element, and has to be done in a certain order. Economic leaders must be conscious of the importance of a reference frame so that they can be certain that their decisions are based on rational objectives and well defined in advance. Budget problems are discussed and it is shown how computer science is important in this field. |
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