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Combien d\u2019entre nous ont d\u00e9j\u00e0 pass\u00e9 du temps \u00e0 \u00e9laborer un budget pour constater, \u00e0 peine celui-ci approuv\u00e9, que tous les chiffres avaient chang\u00e9 et qu\u2019il fallait d\u00e9j\u00e0 refaire les pr\u00e9visions ? La budg\u00e9tisation ne se r\u00e9sume pas aux chiffres : elle repose tout autant sur le processus de planification. Pourtant, si le budget n\u2019est jamais ajust\u00e9 et devient irr\u00e9aliste [...]<\/a><\/p>\n<\/div><\/div><\/li>\n<\/ul><\/div><\/div><\/div>
Categories<\/h4><\/div>
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