Abstract:Previous studies regarding the budgeting practices topic seek to conduct surveys about what budgeting practices are used by companies, but there is no initiative to indicate which of them can be best suited. This paper aims to construct a model to assess the level of sophistication of the budgeting practices of companies. To build the model, we used MCDA-C (Multicriteria Decision Aiding -Constructivist) methodology. We developed the model with the use of a value function for conversion of the scale, the method… Show more
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