PARTICULARITIES REGARDING THE INFLUENCE OF THE BUDGETARY PROCEDURE OVER THE MANAGEMENT CONTROL
PARTICULARITIES REGARDING THE INFLUENCE OF THE BUDGETARY PROCEDURE OVER THE MANAGEMENT CONTROL
Author(s): Loredana CiurlăuSubject(s): Economy
Published by: Editura Eurostampa
Keywords: budgetary procedure; budget system; economic and financial processes; company's organizational structure; firm diagnosis
Summary/Abstract: A budget system is independent of the company's organizational structure and its introduction requires a thorough analysis of already existing relational system. A management control system is incomplete if it does not use all the tools to enable a high degree of coverage of the complexity of economic and financial processes in an enterprise. Study the possibilities for introducing budgetary procedure should be based on business strategy analysis and diagnosis with all its known forms.
Journal: Anale. Seria Ştiinţe Economice. Timişoara
- Issue Year: XVII/2011
- Issue No: 17
- Page Range: 837-842
- Page Count: 6
- Language: English