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Budgetary Control of Sales: Models of Analysis in Economic Entities in Romania

Author

Listed:
  • Mariana Zamfir

    (“Valahia†University of Targoviste)

  • Marinela Daniela Manea

    (“Valahia†University of Targoviste)

  • Ileana Iulia Istudor

    (“Valahia†University of Targoviste)

Abstract

The purpose of this research paper is to identify analysis models for performing budgetary control of sales in economic entities. After presenting the theoretical background and research methods used, some models of budgetary control that can be used are analysed both theoretically and practically. The research begins with the budgetary control of the turnover and then continues with the budgetary control of the sales margin. The analysis is performed differently in enterprises selling a limited range of products than in enterprises selling a wide range of products. Even if the study is carried out in enterprises whose object of activity is the trade of meat products, the research results can be used by any economic entity carrying out a commercial activity.

Suggested Citation

  • Mariana Zamfir & Marinela Daniela Manea & Ileana Iulia Istudor, 2020. "Budgetary Control of Sales: Models of Analysis in Economic Entities in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1109-1116, December.
    • Handle: RePEc:ovi:oviste:v:xx:y:2020:i:2:p:1109-1116
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    File URL: https://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2021/03/Section%205/44.pdf
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    References listed on IDEAS

    as
    1. Mariana RADU & George Ciprian GIJU, 2014. "Budgeting Methods Of Supplies," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 36(1), pages 55-63, December.
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      More about this item

      Keywords

      deviations; budget; budgetary control; turnover; sales margin;
      All these keywords.

      JEL classification:

      • D22 - Microeconomics - - Production and Organizations - - - Firm Behavior: Empirical Analysis
      • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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