Multi-criteria analysis and comparative study between budget approaches

  • Zineb AOUN ENCG Casablanca, Morocco
  • Tarik KASBAOUI ENCG Casablanca, Morocco


Budgets are subject to much criticism. The questioning of the budgetary process has increased in recent years, especially in times of crisis when the environment has become increasingly uncertain. Different approaches have treated the different definitions of the budget, the roles it provides over the decades, and the limitations it presents according to each current. In this article, we will have to realize a comparative approach and a multi-criteria analysis of the budget approaches.


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How to Cite
AOUN, Zineb; KASBAOUI, Tarik. Multi-criteria analysis and comparative study between budget approaches. IJBTSR International Journal of Business and Technology Studies and Research, [S.l.], v. 4, n. 2, p. 11 pages, july 2022. ISSN 2665-7716. Available at: <>. Date accessed: 18 june 2024. doi:
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