IMPLEMENTATION AND DEVELOPMENT REQUIREMENTS OF PERFORMANCE-BASED BUDGETING FOR COMPANIES

Economica

Anastasia MIHAILA¹ 

[1] ASEM;

关键词: budget;    performance;    management;    budget-basedmanagement;    strategy;    resposiibility centres;   

DOI  :  

来源: DOAJ

【 摘 要 】

Undertheconditionsofmoderneconomy,wefindthattheenvironmentofbusinessactivityand development has changed radically, as a result of the economy reorganization and its orientation towards integration in the world economic space.Therefore,companies,withvariousfieldsofactivity,arefacingtheneedtoidentifynewmanagementtools.Thetopicalityofthethemedevelopedbelowisbasedonthedevelopmentoftopicsrelatedtofinancialmanagementanditsconnectionwithbusinessstrategies.Theidentificationoftheshortcomingsofthebudgetingprocess is a current topic and from the perspective of thecompanies,whichdespitethechangesofthelastyears,cannotensurethecreationofanefficientfinancialmanagementsystem.Thus,basedontheanalysisoflocalandinternationalexperience, regarding the implementation of the budgetingsystem,theproblemsfacedbythecompaniesintheirattemptstocreateanefficientbudgeting system have been be identified.

【 授权许可】

Unknown