文章基本信息

标题：Control of the Activity through Budgeting - the Case of the Construction Companies
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作者：Violeta Maria Isai ; Flavian Cireasa
期刊名称：Annals of Dunărea de Jos University. Fascicle I : Economics and Applied Informatics
印刷版ISSN：1584-0409
出版年度：2020
卷号：26
期号：3
页码：136-140
语种：English
出版社：Dunarea de Jos University of Galati
摘要：The activity of the companies is developed within the balance relation between incomes and expenses. The financial instrument through which the revenues and expenditures are forecast, the result of the exercise and the annual and quarterly financial balance is the revenue and expenditure budget. The concern for budgeting any activity becomes a priority, because the budget management is the main tool for managing and organizing a company. The budget allocates the necessary resources to each activity, evaluates the level of its expenses and controls the way of managing them, assigning competencies and responsibilities at all hierarchical levels. Budget management is thus the main tool for forecasting and controlling the entire activity of companies. The present study refers to the way of budgeting costs in construction companies, taking into account the particularities of this field of activity.