The budget process has been a subject of debate for many years and in some companies this has implied the suppression of budgetary control. The first examples of companies managing without budgets can now be studied in order to understand how new these ways of managing are. We’re presenting in...

Budgetary control is assumed to have many roles. So, these numerous roles can cause discrepancies. But is budgetary control used for every role we assume? To answer this question, we studied the history of budgets and interpreted its uses with the Goold and Campbell's strategic management model.

La remise en cause du processus budgétaire s’est intensifiée ces dernières années et a parfois conduit à la suppression du budget. Les premiers cas d’entreprise gérant sans budget peuvent être maintenant analysés afin de mieux comprendre les enjeux et le degré de nouveauté des...

Purpose – The purpose of this paper is to provide a review of the origins of strategic management accounting and to assess the extent of adoption and “success” of strategic management accounting (SMA). Design/methodology/approach – Empirical papers which have directly researched SMA and...

Many generalizations have been made regarding the introduction within British businesses of the costing/accounting techniques associated with the scientific management movement during the early decades of the twentieth century, but little detail is known of the process and extent of their...

Owing to the deteriorating economy of Guatemala, authorities requested a Stand-By Arrangement (SBA) with access of SDR 630.6 million in April 2009, which aimed at safeguarding macroeconomic and financial stability and anchoring investor confidence. Executive Directors have agreed that the SBA is...

While budgetary control is a potentially significant tool when the economic environment is unstable and unpredictable, the analysis of its development demonstrates that its use has dramatically expanded over the time since companies have been able to run forecasts. In order to help them develop...

The article presents the role of budgetary control in the detection and analysis of deviations from the budget, by comparing the results with the expected situation. The specialized literature presents several models for the analysis of deviations from budgeted values. Budgetary management of...

Освещены основные проблемы организации бюджетного контроля в муниципальном образовании предлагаются возможные варианты решения, которые позволят увеличить...

В статье рассматривается содержание управления затратами на основе функционального подхода. Основное внимание уделено планированию и контролю затрат....