Eco‐efficiency in corporate budgeting

Eco-Efficiency in Corporate Budgeting

Enhancing Ecoefficiency in Shrimp Farming through Interconnected Ponds

The future development of shrimp farming needs to improve its ecoefficiency. The purpose of this study was to evaluate water quality, flows, and nitrogen balance and production parameters on a farm with interconnected pond design to improve the efficiency of the semi-intensive culture of Litopenaeus vannamei ponds. The study was conducted in 21 commercial culture ponds during 180 days at densit...

Cooperation in the Budgeting Process

In this article I analyze the role of cooperation between firm divisions in the budgeting process. I study a setting in which cooperation is a necessary condition for information sharing among division managers, which in turn benefits the principal. The results in this article can help reconcile the differing views between practitioners and academic researchers on the desirability of cooperatio...

Better Budgeting

Modeling and Analysis: Budgeting

This presentation addresses the fundamentals of budgeting: What is a budget, how to create and use a budget, what types of budgets are there. What is the relation with modeling and measuring. Distribution This article or presentation is written as part of the Gaudí project. The Gaudí project philosophy is to improve by obtaining frequent feedback. Frequent feedback is pursued by an open creatio...