Dans quelle mesure le budget répond-il aux orientations stratégiques de l’entreprise ?

Abstract : Budget is a tool generalized within companies today. It is seen as a means to predict, to monitor the activity and to estimate the performance. The budget system also has to reflect the strategy of the organization. Like other management tools, budgets allow to measure the effectiveness of the strategy implementation. Strategic directions are thought, studied and decided on a long-term horizon. As for the budget, it is generally annual. Its challenge is to translate these strategic axes on the short-term while guaranteeing the stability of the profits. From my company internship, I was able to estimate how the budgetary system allows making the link with the strategy and its imperfections.
Document type :
Master thesis
File URL :
http://docnum.univ-lorraine.fr/prive/ESM_M_2011_VAUTIER_TONY.pdf
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https://hal.univ-lorraine.fr/hal-01960046
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Submitted on : Wednesday, December 19, 2018 - 10:34:30 AM
Last modification on : Thursday, December 20, 2018 - 1:06:17 AM

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Tony Vautier. Dans quelle mesure le budget répond-il aux orientations stratégiques de l’entreprise ?. Economies et finances. 2012. ⟨hal-01960046⟩

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