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Presupuesto base cero. Un caso práctico en la costa atlántica

Author

Listed:
  • Mallo, Paulino E.
  • Artola, María Antonia
  • García, Mónica V.
  • Martínez, Diego
  • D'Amico, Fabián Omar
  • Pascual, Mariano Enrique

Abstract

El Presupuesto Base Cero es una herramienta enmarcada en el sistema Activity Based Budgeting (Presupuesto Basado en la Actividad) que se caracteriza por obligar a los administradores a justificar por entero su requerimiento presupuestario, detallándolo a partir de lo más elemental, y que les transfiere la carga de la prueba en que fundan su derecho al uso de fondos. Es decir; se trata ni más ni menos de obligar a los responsables a fundamentar las cifras en necesidades concretas y cuantificables no sólo por los incrementos, sino también a partir de la nada.

Suggested Citation

  • Mallo, Paulino E. & Artola, María Antonia & García, Mónica V. & Martínez, Diego & D'Amico, Fabián Omar & Pascual, Mariano Enrique, 1999. "Presupuesto base cero. Un caso práctico en la costa atlántica," Nülan. Deposited Documents 463, Universidad Nacional de Mar del Plata, Facultad de Ciencias Económicas y Sociales, Centro de Documentación.
    • Handle: RePEc:nmp:nuland:463
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