IDEAS home Printed from https://ideas.repec.org/a/brc/journl/v26y2014i4p255-261.html
   My bibliography  Save this article

Sales Budget - Management Tool In Business Background Entity

Author

Listed:
  • Cristina-Otilia, TENOVICI

    ("Constantin Brâncoveanu" University of Pitesti, F.M.M.A.E. Rm. Vâlcea)

Abstract

Budget as a management tool is used to size the activity of forecasting the financial and accounting terms and in terms of economic efficiency, the allocation and use of resources to an entity in a particular reporting period, that aims to achieve the necessary expenses and income achieved, establishing this and the powers and responsibilities relating to the efficient use of these resources. Sales budgeting should be given special attention given the correlation and the influence of these predictions with other budgets namely production budget; supplies budget; investment budget; budget overheads; treasury budget. There should be understood that estimates of other budgets are not related or that there are no dependencies between them.

Suggested Citation

  • Cristina-Otilia, TENOVICI, 2014. "Sales Budget - Management Tool In Business Background Entity," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 255-261.
    • Handle: RePEc:brc:journl:v:26:y:2014:i:4:p:255-261
    as

    Download full text from publisher

    File URL: http://www.strategiimanageriale.ro/papers/140431.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    budget; management tool; sales budget; costing; production;
    All these keywords.

    JEL classification:

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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:brc:journl:v:26:y:2014:i:4:p:255-261. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dan MICUDA (email available below). General contact details of provider: http://www.univcb.ro/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.