Abstract

DURAN-VARGAS, Emerson Leonardo. Presupuestación bajo incertidumbre. Cuad. Contab. [online]. 2011, vol.12, n.30, pp.309-326. ISSN 0123-1472.

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

Keywords : Budget; cost-benefit; rationality; uncertainty; Cost accounting; cost-benefit analysis; accounting information system; sources of funding; budgetary control.

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