TERMIUM Plus®

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DECENTRALIZED FINANCIAL CONTROL SYSTEM [2 records]

Record 1 1989-02-01

English

Subject field(s)
  • System Names

French

Domaine(s)
  • Noms de systèmes

Spanish

Save record 1

Record 2 1980-08-07

English

Subject field(s)
  • Financial and Budgetary Management
CONT

The purpose of this article is to describe the ROI system of decentralized financial control, to explain why it creates conflicts between company and division interests, and to describe why it is often of limited use in evaluating division performance.

Key term(s)
  • decentralized financial control system

French

Domaine(s)
  • Gestion budgétaire et financière
CONT

Le but de cet article est de décrire le système de contrôle financier décentralisé au moyen du TRA, d'expliquer pourquoi il crée des conflits entre les intérêts de l'entreprise et ceux des divisions, et pour quelle raison il est souvent d'un usage limité pour l'évaluation des performances d'une division.

Spanish

Save record 2

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