Operating cost budgeting methods: quantitative methods to improve the process

Abstract Operating cost forecasts are used in economic feasibility studies of projects and in budgeting process. Studies have pointed out that some companies are not satisfied with the budgeting process and chief executive officers want updates more frequently. In these cases, the main problem lies...

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Bibliographic Details
Main Authors: José Olegário Rodrigues da Silva, Graziela Fortunato, Sérgio Augusto Pereira Bastos
Format: Article
Language:English
Published: Associação Brasileira de Engenharia de Produção (ABEPRO)
Series:Production
Subjects:
Online Access:http://www.scielo.br/scielo.php?script=sci_arttext&pid=S0103-65132016005007101&lng=en&tlng=en