Bilanci previsionali per le decisioni strategiche aziendali

The research intends focusing on the influence of dynamic environment analysis on budgeting process, particularly considering the economic consequences and the necessity to draw up flexible and stochastic budgets. The organizational and sociological perspective on economic system is central to discussions of management accounting and practice. The study copes with information systems for decision-making and control purposes. It stresses the focus of planning and control systems, in order to the influence, motivation and control for the achievement of defined aims. It presents the state of the art of budgeting methodologies, its advanced development and the principal business decision criteria. Keywords: management accounting, flexible and stochastic budget, decision-making, control, incentives, risk.