Management accounting & control
Vast budget
Janzing RA, drs. G.B.M.
Praktijk Financieel management, 1996
Indien geen causale relatie kan worden gelegd tussen prestaties en kosten, komt een vast budget in aanmerking. In het bedrijfsleven en eveneens in de non-profitsector komt deze situatie vaak voor. Naast een weergave van het doel en de mogelijke toepassingen van een vast budget wordt in dit artikel stil gestaan bij de bezwaren die aan deze methode inherent zijn.
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