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Presupuestación bajo incertidumbreKeywords: budget, cost-benefit, rationality, uncertainty, cost accounting, cost-benefit analysis, accounting information system, sources of funding, budgetary control. Abstract: 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
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