IDEAS home Printed from https://ideas.repec.org/a/ora/journl/v1y2010i2p919-924.html
   My bibliography  Save this article

The Budget, An Instrument For Planning

Author

Listed:
  • Todea Nicolae

    (Univ. "1 Decembrie", Alba Iulia, Stiinte Economice)

  • Calin Anca

    (Univ. Valahia, Targoviste, Stiinte Economice)

Abstract

The budget is a management instrument used by any entity, financially ensuring the dimension of the objectives, revenues, expenses and results at the management centers level and finally evaluating the economic efficiency through comparing the results with those budgeted for. A major component of the managerial control, the effectiveness of the budgeting process is reflected in the fact that: requires the strategic planning and implementing the plans, offers a frame of reference for performance evaluation, contributes to personnel motivation, encourages the coordination and communication.

Suggested Citation

  • Todea Nicolae & Calin Anca, 2010. "The Budget, An Instrument For Planning," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 919-924, December.
    • Handle: RePEc:ora:journl:v:1:y:2010:i:2:p:919-924
    as

    Download full text from publisher

    File URL: http://anale.steconomiceuoradea.ro/volume/2010/n2/146.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    budget; management centers; managerial control; strategic planning;
    All these keywords.

    JEL classification:

    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems

    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:ora:journl:v:1:y:2010:i:2:p:919-924. 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: Catalin ZMOLE (email available below). General contact details of provider: https://edirc.repec.org/data/feoraro.html .

    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.