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Articolul urmator |
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Ultima descărcare din IBN: 2024-03-24 21:03 |
SM ISO690:2012 ULIAN, Galina, MIHAILĂ, Svetlana. Bugetul cu baza zero - provocare pentru entitățile autohtone. In: Paradigme moderne ale economiei şi antreprenoriatului inovativ, 3-4 noiembrie 2017, Chișinău. Chișinău, Republica Moldova: Centrul Editorial-Poligrafic al USM, 2017, Ediţia a XII-a, pp. 8-14. ISBN 978-9975-71-942-1. |
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Paradigme moderne ale economiei şi antreprenoriatului inovativ Ediţia a XII-a, 2017 |
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Conferința "Paradigme moderne ale economiei şi antreprenoriatului inovativ" Chișinău, Moldova, 3-4 noiembrie 2017 | ||||||
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Pag. 8-14 | ||||||
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Rezumat | ||||||
Budget management is a complex process through which the entity sets out its development goals and strategy, whereby responsibility centers form the structure of its budgets. To predict the future of the entity’s activity in general, we use procedures and techniques from the forecast. This article is a way of presenting and organizing the zero-based budgeting method, while the authors have identified the shortcomings that appear in the budgeting process of the domestic entities. The evolutionary stages of budgeting with the zero-basis are dealt, respectively was analyzed the notion, the theoretical and practical stages in the development and implementation of this method. To understand the importance of implementing zero-based budgeting, strengths and weaknesses have been established in the implementation process, and the authors have illustrated it within the entity. Finally, the factors that would ensure the success of ZBB and the differences between traditional budgeting and zero-based budgeting have been identified. |
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Cuvinte-cheie buget cu baza zero, entitate, gestiune bugetară, proces bugetar, strategie |
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