Mejorando los procesos de presupuestación

dc.coverage	CRC	es
dc.creator	Ugalde Binda, Nadia
dc.date	2010-10-01
dc.date.accessioned	2016-05-02T21:32:55Z
dc.date.available	2016-05-02T21:32:55Z
dc.description	A study by Hackett Benchmarking - Research, 1998 (quoted by Parmenter, 2004) reveals that, on average, 25,000 days are spent working for each billion dollars of income, it takes 4.5 months in the budgeting process and 60 % of CEOs indicated that the budget has no link with strategy. Although the planning and budgeting must be parallel processes in companies, usually are totally independent. The problem is that the annual budget has become the company's strategic plan. The specific objectives of this research are to describe the budget process and its relationship to strategic planning, research into recent literature the most common mistakes and best practices in budgeting processes and design a tool to evaluate this process internally.	es
dc.format	application/pdf
dc.identifier	http://revistas.ucr.ac.cr/index.php/economicas/article/view/7102
dc.identifier.uri	https://hdl.handle.net/10669/18567
dc.language	spa
dc.publisher	Universidad de Costa Rica	es
dc.relation	Revista de Ciencias Económicas;
dc.rights	Copyright (c) 2014 Ciencias Económicas	es
dc.source	Revista de Ciencias Económicas; Ciencias Económicas : Volumen 28, Número 2	en
dc.source	Revista de Ciencias Económicas; Ciencias Económicas : Volumen 28, Número 2	es
dc.source	2215-3489
dc.source	0252-9521
dc.title	Mejorando los procesos de presupuestación	es
dc.type	artículo original

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