Budgeting in an open system
DOI:
https://doi.org/10.1590/S1519-70772004000400007Keywords:
Budgeting, Organization Management, Prediction, Systems ApproachAbstract
Budgeting is broadly used as a tool for organizational management. And this is a reason for continuous looking for budgeting essence. In the paper the systems approach is applied to investigating the nature of budgeting. The systemic aspect of an organization and the systems approach to management were taken into account. Budgeting is seen as the process of prediction and communication of systemic attributes of an organization. It seems that the results reached point to the systems approach as a basis for general theory of both budgeting and accounting.Downloads
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