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The Relevance Of The ”Expenditure Budget – Costs Budget” Binomial For The Management Of National Companies. Case Study – The Romanian Television Society

Author

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  • Veronica CATARGIU

    (Ph.D. Candidate, ASE Bucharest)

Abstract

The short-term forecasting form is usually called budget. Budget represents the typical accounting tool used by companies to plan and control the activities undertaken in order to ensure clients’ satisfaction and market success. This paper analyzes the situation of the Romanian Television Corporation, a company that has been confronting major financial problems for the last ten years, and which is subsidized by the state. Our intention was to demonstrate that there are solutions that contribute to improving the financial performance of this company, one of them being that of the transition from the expenditure budgets to the budgets of costs.

Suggested Citation

  • Veronica CATARGIU, 2015. "The Relevance Of The ”Expenditure Budget – Costs Budget” Binomial For The Management Of National Companies. Case Study – The Romanian Television Society," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 38(1), pages 85-98, June.
    • Handle: RePEc:ath:journl:v:37:y:2015:i:1:p:85-98
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    More about this item

    Keywords

    performance; budget; expenditure budget; budget of costs.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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