A BUSINESS PROCESS ANALYSIS APPROACH FOR GROUP DECISIONS IN PERFORMANCE-BASED BUDGETING

被引：0

作者：

Zamfirescu, Luminita ^{[1
]}

Zamfirescu, Constantin-Bala ^{[2
]}

机构：

[1] Ind Software, Mihai Viteazu 2, Sibiu 550025, Romania

[2] Lucian Blaga Univ Sibiu, Fac Engn, 4 Emil Cioran, Sibiu 550025, Romania

来源：

INTERNATIONAL CONFERENCE ON INFORMATICS IN ECONOMY | 2013年

关键词：

Business Process Analysis; Decision Support Systems; Performance-based Budgeting;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The paper investigates the complex group decision process encountered in the performance-based budgeting systems. The investigation is made using a business process simulation tool for the collaborative assessment of programmes' risks. The simulation results show that performance-based budgeting automatically induces the need for flexible decision-making and funds allocation policies to run it.

引用

页码：474 / +

页数：2

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