The University Budget – A Tool to Streamline the Relationship Between Resources and Expenses
The University Budget – A Tool to Streamline the Relationship Between Resources and Expenses

Summary/Abstract: The current investigative approach is the extension of a research conducted in 2014 through the paper entitled "The Revenues and Expenditures Budget - Main Instrument in the University Management". The main research axis remains the university budget, but this paper brings further developments on the topic due to its amplitude and complexity. Therefore, in this paper we propose to bring into the light of the concerns of those who are interested, through a persuasive exhibit, the main characteristics that define the university budget as a tool to streamline the relationship between resources and expenses. Specifically, after the discussion on the concept of revenues and expenditures budget in public institutions of academic education in terms of the opinions issued by the specialized literature, we shall focus on the budgetary framework and the university budget functions, insisting on its quality as a tool to streamline the relationship between resources and expenses. The end of the presentation is intended for the conclusions through which we aim to advance our point of view on the investigated issue.

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