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Résumé :
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In today's highly competitive business environment, strategic negligence is not an option for companies. They are required to anticipate future actions based on their established strategy, relying on accurate forecasting and effective budget management. Budgeting enables companies to align their strategies and quantify short-term objectives. When coupled with budgetary control, it serves as a tool to assess the performance of both activities and managers. The objective of this study is to highlight the relevance of budgetary control and its contribution to performance measurement, particularly within the specific context of the banking sector. Firstly, we will present a set of general concepts related to our research. Then, we will bridge the gap between these theoretical foundations and practical implications by conducting a diagnostic assessment of a banking budgetary system
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