LÖNING, Hélène; BESSON, Madeleine; MENDOZA, Carla - HEC Paris (École des Hautes Études Commerciales) - 2004
In an increasingly uncertain context, budgeting faces at least two categories of concerns : how should realistic objectives be set in a poorly predictable context? How should a fair year-end evaluation be performed when uncertainty has affected the results and their controllability? <p> Since...</p>