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Ultima descărcare din IBN: 2023-06-17 16:31 |
SM ISO690:2012 GANEA, Victoria, MIHAILA, Anastasia. Beneficiile analizei și controlului abaterilor în cadrul bugetelor bazate pe performanță. In: Dezvoltarea economico-socială durabilă a euroregiunilor şi a zonelor transfrontaliere, 9 noiembrie 2018, Iași, România. Iași, România: Performantica, 2018, Vol.33, pp. 241-248. ISBN 978-606-685-616-4. |
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Dezvoltarea economico-socială durabilă a euroregiunilor şi a zonelor transfrontaliere Vol.33, 2018 |
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Conferința "Dezvoltarea economico-socială durabilă a euroregiunilor şi a zonelor transfrontaliere" Iași, România, Romania, 9 noiembrie 2018 | ||||||
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JEL: G320, G322 | ||||||
Pag. 241-248 | ||||||
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Rezumat | ||||||
Within any production enterprise there are objects that are subject to strategic planning procedures and hence the direct budgeting process. Comparing the performance indicators achieved today provides an excellent opportunity to analyze the current situation and make appropriate adjustments to future company development plans based on previous results. In budgeting, one of the tasks is not just planning the revenue, but also identifying the reasons for the discrepancy between planned and actual figures. When performing a complex analysis of budget outcomes (for all indicators), it is possible with a high degree of accuracy to simulate the impact of a managerial decision on the financial activity of the enterprise. |
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Cuvinte-cheie budgeting, controlling, deviations, managerial decisions, performance, performance indicators, variance analyses |
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