Presupuestación bajo incertidumbre
Presupuestación bajo incertidumbre
Aquí se describen las falencias de la presupuestación por no tener en cuenta la racionalidad limitada. También se describen los riesgos inherentes en las etapas de presupuestación: implementación, ejecución y liquidación; y herramientas para su medición. This article describes the fails of budgeting, as it does not take into account the limited rationality. It also describes the inherent risks that appear in different stages of the budgeting process: Implementing, Execution and Liquidation, and some instruments for their measurement São descritas aqui as falências na ornamentação por não levar em conta a racionalidade limitada. Descrevemse também os riscos inerentes às fases da ornamentação: implementação, execução e liquidação, mesmo que ferramentas para sua aferição.
- Corporación Universitaria del Huila Colombia
- National University of Colombia Colombia
- Universidad de Los Andes Colombia
- Pontificia Universidad Javeriana Colombia
custo-benefício, budgetary control, incertidumbre, análisis coste-beneficio, rationality, relación costo beneficio, control presupuestario, sistema de informações contábeis, controlo orçamental, fontes de financiamento, uncertainty, racionalidade, cost-benefit, incerteza, racionalidad, sources of funding, cost-benefit analysis, Orçamentos, Contabilidad analítica, Cost accounting, accounting information system, sistema de información contable, Contabilidade de custos, análise custo-benefício, Budget, Presupuestos, fuentes de financiación
custo-benefício, budgetary control, incertidumbre, análisis coste-beneficio, rationality, relación costo beneficio, control presupuestario, sistema de informações contábeis, controlo orçamental, fontes de financiamento, uncertainty, racionalidade, cost-benefit, incerteza, racionalidad, sources of funding, cost-benefit analysis, Orçamentos, Contabilidad analítica, Cost accounting, accounting information system, sistema de información contable, Contabilidade de custos, análise custo-benefício, Budget, Presupuestos, fuentes de financiación
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