文章基本信息

标题：Critical Analysis of the Budget Process
本地全文：下载
作者：Căruntu Roxana Corina
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：1
语种：English
出版社：Ovidius University Press
摘要：The budget process has an important role in planning the economic and financial activity for the future. It consists in formulating a plan that contains elements that are connected with the main objectives of the company. To meet these objectives it is required a precise specification of them and careful monitoring during the year in question. The budget is done with the purpose to show and control the financial resources available to the company. Budget is important to acknowledge the changes that occur in the economic environment so that decisions on business performance to be based on real data.
关键词：budget process;budget.