文章基本信息

标题：Drawing Up The Financial Budget In The Case Of A Public Transportation Company
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作者：Sorin Adrian Achim ; „Babeş-Bolyai” University of Cluj-Napoca Monica Violeta Achim ; „Babeş-Bolyai” University of Cluj-Napoca Mirela-Oana Pintea 等
期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2008
卷号：1
期号：10
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：The drawing up of the companies’ budget represents one of the most important instruments through which is accomplished an efficieny management, the evaluation of companies’ performances and personnel motivatio. Public local transportation companies usually use budgets as comparison benchmarks for the performances they obtain in their current activity. These bidgets represent an essential part in the unfolding of each company’s activity. This paper presents the drawing up of the financial budgets with a public local transportation company, referring to the drawing up of purchase budgets, investments budgets and cash flows budgets.
关键词：financial management; budget; financial budget; profit center