Análisis de los aspectos cualitativos del presupuesto que generan eficiencia
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Universidad Autónoma de Madrid
info
ISSN: 1696-294X
Year of publication: 2017
Volume: 15
Issue: 30
Pages: 35-45
Type: Article
More publications in: Revista iberoamericana de contabilidad de gestión
Abstract
The budget has been understood, in a pre-eminent way, in its quantitative aspect. The present study analyzes two unconventional dimensions, rooted in their human character: informative-communicative and psychological. This expanded vision could turn into efficiencies because these are intangible investments. Although measurable, it is difficult to quantify. The aim is to broaden the approach by showing complementary aspects to traditional quantitative ones. The methodology followed is: from the most widespread conception and practice of the object of study, it is the budget, to make a philosophical reflection taking it as a formal object and to obtain conclusions as practical advice for the managers and managers of the companies