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Critical Analysis of the Budget Process

Author

Listed:
  • Cãruntu Roxana Corina

    (“Constantin Brâncuºi” University of Târgu-Jiu)

Abstract

The budget process has an important role in planning the economic and financial activity for the future. It consists in formulating a plan that contains elements that are connected with the main objectives of the company. To meet these objectives it is required a precise specification of them and careful monitoring during the year in question. The budget is done with the purpose to show and control the financial resources available to the company. Budget is important to acknowledge the changes that occur in the economic environment so that decisions on business performance to be based on real data.

Suggested Citation

  • Cãruntu Roxana Corina, 2012. "Critical Analysis of the Budget Process," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1317-1321, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:12:p:1317-1321
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    More about this item

    Keywords

    budget process; budget;

    JEL classification:

    • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies

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