January 2002
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355 Reads
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458 Citations
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January 2002
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355 Reads
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458 Citations
230 Reads
Traducción de: Introduction to management accounting Incluye índice
258 Reads
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3 Citations
75 Reads
... In other word, in a conducive business environment, the role of budgeting cannot be over emphasized. For instance, Horngren et al., (2008) mentioned that the effectiveness of budgeting for planning, motivating, communicating and controlling in the developed world is evident. Now, the questions raised in this study are 1) Is there any relationship between the actual operation of industries and the budget prepared? ...
January 2002
... E mais, que esse processo de análise torna-se mais efi caz quando ocorre ainda na fase de projeto do produto. Horngren et al. (1996), também, expressam esse entendimento ao afi rmarem que o custo-meta é uma estratégia que a empresa adota com o objetivo de viabilizar uma adequada margem de lucro, considerando o preço aceito pelo mercado e um adequado custo, estabelecidos quando do planejamento e desenvolvimento do produto ou serviço, com atributos que atendam às exigências dos clientes. ...