Budget process and the creation of reserves at a hospital
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 first describes the budget process since the establishment of goals to the budget control. The second step aim...
| Main Authors: | , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal de Santa Catarina
2010-10-01
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| Series: | Revista Contemporânea de Contabilidade |
| Subjects: | |
| Online Access: | https://periodicos.ufsc.br/index.php/contabilidade/article/view/13208 |