文章基本信息

标题：FLEXIBLE BUDGET OF SPORT COMPETITIONS
其他标题：FLEKSIBILNI BUDŽET SPORTSKIH TAKMIČENJA
本地全文：下载
作者：Dragan Vukasović
期刊名称：Sport Mont
印刷版ISSN：1451-7485
电子版ISSN：2337-0351
出版年度：2009
卷号：6
期号：18-19-20
页码：416-420
语种：English
出版社：Montenegrin Sports Academy and Faculty for Sport and Physical Education
摘要：Manager of sport competition has right to decide and also to take responsibility for costs, income and financial results. From economic point of wiev flexible budget and planning cost calculations is top management base for analyzing success level of sport competition. Flexible budget is made before sport competition with few output level, where one is always from static plan-master plan. At the end of competition when we have results, we make report of plan executing and we also analyzing plan variances. Results of comparation between achieved and planning level of static budget can be acceptable if achieved level is approximate to budget level or if we analyzing results from gross or net income. Flexible budget become very important in case of world eco- nomic crises.
关键词：performance;cappacity;costs;variances;budget