The Budget - Reference System in Assessing the Performance of the Public Enterprise
The Budget - Reference System in Assessing the Performance of the Public Enterprise
Author(s): Monica Petruta Zamfir (Maaliky), Cristian Florian FloreaSubject(s): Business Economy / Management, Accounting - Business Administration
Published by: Editura Universitară & ADI Publication
Keywords: Budget system; budget; performance; public enterprise; evaluation; structural analysis; income and expenditure budget;
Summary/Abstract: The objective of managers to efficiently manage their business and improve the performance of public enterprises has led to the emergence and use of budgets. These are considered to be managerial tools useful in running the business, allowing efficient allocation of limited resources, planning and coordination of activity, communication of objectives, control of activities and motivation of subordinates.
Journal: Academic Journal of Economic Studies
- Issue Year: 5/2019
- Issue No: 2
- Page Range: 144-158
- Page Count: 14
- Language: English
