Processo Orçamentário e Criação de Reservas em uma Instituição Hospitalar
The aim of this study is to describe the budget process in a hospital and the effect caused in the propensity to create reserves. The collection and analysis of data involved two steps. The fi rst describes the budget process since the establishment of goals to the budget control. The second step ai...
| Main Authors: | , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal de Santa Catarina
2010-01-01
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| Series: | Revista Contemporânea de Contabilidade |
| Online Access: | http://www.redalyc.org/articulo.oa?id=76220594006 |