| DC Field | Value | Language |
|---|
| dc.contributor.author | MEKIDECHE, Youcef | - |
| dc.contributor.author | BENOUROUAR, Mohamed Fouad | - |
| dc.contributor.author | Supervised by:BOUDOUR, Nasrine | - |
| dc.date.accessioned | 2026-09-22T09:32:59Z | - |
| dc.date.available | 2026-09-22T09:32:59Z | - |
| dc.date.issued | 2026-06-22 | - |
| dc.identifier.uri | http://dspace.esgen.edu.dz:8080/xmlui/handle/123456789/820 | - |
| dc.description | 98 P | en_US |
| dc.description.abstract | Budgetary decision-making in organizations increasingly requires the simultaneous consideration
of multiple financial and non-financial criteria, making traditional mono-criteria approaches
insufficient in the face of growing complexity. This thesis explores how multi-criteria analysis, as
a decision-support tool integrated within management control, can improve the quality and
rationality of budgetary decisions. In this work, we present the PROMETHEE method. A practical
application conducted at SARL GARDEN CLEAN illustrates the theoretical developments,
evaluating three strategic investment alternatives against four criteria | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | HIGHER SCHOOL OF MANAGEMENT AND DIGITAL ECONOMY | en_US |
| dc.subject | Management Control | en_US |
| dc.subject | Budgetary Decision-Making | en_US |
| dc.subject | Multi-Criteria Analysis | en_US |
| dc.subject | PROMETHEE Method | en_US |
| dc.title | Multi-criteria analysis as a tool for budgetary decision-making | en_US |
| dc.title.alternative | CAS: SARL GARDEN CLEAN | en_US |
| dc.type | Thesis | en_US |
| Appears in Collections: | Audit et contrôle de gestion
|
