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Planification, gestion budgétaire et turbulence

Author

Listed:
  • Michel Gervais
  • Gervais Thenet

    (Université de Rennes 1)

Abstract

This paper suggests a new approach for analyzing budgetary planning in a turbulent context. In such a situation, the classic mechanism of planning remains consistent when the instruments are in phase with the current environment.

Suggested Citation

  • Michel Gervais & Gervais Thenet, 1998. "Planification, gestion budgétaire et turbulence," Revue Finance Contrôle Stratégie, revues.org, vol. 1(3), pages 57-84, September.
    • Handle: RePEc:dij:revfcs:v:1:y:1998:i:q3:p:57-84
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    References listed on IDEAS

    as
    1. René Demeestère & Nicolas Mottis, 1997. "Stratégie et projets d'investissements : pour un pilotage par processus," ACCRA, Association francophone de comptabilité, vol. 3(2), pages 23-43.
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    Citations

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    Cited by:

    1. Martine Séville, 2008. "Habitude, cognition et actions des dirigeants," Revue Finance Contrôle Stratégie, revues.org, vol. 11(2), pages 51-78, June.
    2. Christophe Germain, 2004. "La contingence des systèmes de mesure de la performance : les résultats d'une recherche empirique sur le secteur des PME," Post-Print hal-00765242, HAL.
    3. Christophe Herriau, 1999. "Le concept de performance soutenable en comptabilité de gestion," Revue Finance Contrôle Stratégie, revues.org, vol. 2(3), pages 147-177, September.
    4. Catherine Thomas, 2001. "De La Regulation De Controle Au Pilotage De La Regulation Conjointe Un Nouvel Usage Du Processus Budgetaire Au Sein D'Entreprises Decloisonnees," Post-Print halshs-00584657, HAL.
    5. François Meyssonnier, 2015. "Quel contrôle de gestion pour les startups ?," Working Papers hal-01116382, HAL.
    6. repec:dau:papers:123456789/1486 is not listed on IDEAS
    7. Tarek Chanegrih, 2010. "Les changements en contrôle de gestion - quelle nature et quelles finalités?," Revue Finance Contrôle Stratégie, revues.org, vol. 13(1), pages 5-32, March.
    8. Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 109-148, June.
    9. repec:dau:papers:123456789/3234 is not listed on IDEAS
    10. Christophe Herriau & Olivier Meier, 2001. "Application au cas d'un processus d'intégration symbiotique de la méthode des coûts obligatoires/discrétionnaires," Revue Finance Contrôle Stratégie, revues.org, vol. 4(1), pages 31-62, March.
    11. Nicolas Berland, 2000. "Fonctions Du Controle Budgetaire Et Turbulence," Post-Print halshs-00587426, HAL.
    12. Christophe Germain, 2004. "La contingence des systèmes de mesure de la performance : les résultats d’une recherche empirique sur le secteur des PME," Revue Finance Contrôle Stratégie, revues.org, vol. 7(1), pages 33-52, March.
    13. François Meyssonnier, 2015. "Les dispositifs de pilotage de la performance en environnement innovant et incertain : étude comparative de huit startups," Working Papers hal-01147206, HAL.

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