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Cuadernos de Contabilidad
Print version ISSN 0123-1472
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.