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Drawing Up The Financial Budget In The Case Of A Public Transportation Company


  • Sorin Adrian Achim

    () (Babes-Bolyai University of Cluj-Napoca)

  • Monica Violeta Achim

    () (Babes-Bolyai University of Cluj-Napoca)

  • Mirela-Oana Pintea

    () (Babes-Bolyai University of Cluj-Napoca)

  • Alin - Ionel Ienciu

    () (Babes-Bolyai University of Cluj-Napoca)


The drawing up of the companies’ budget represents one of the mostimportant instruments through which is accomplished an efficieny management, theevaluation of companies’ performances and personnel motivatio. Public localtransportation companies usually use budgets as comparison benchmarks for theperformances they obtain in their current activity. These bidgets represent anessential part in the unfolding of each company’s activity. This paper presents thedrawing up of the financial budgets with a public local transportation company,referring to the drawing up of purchase budgets, investments budgets and cash flowsbudgets.

Suggested Citation

  • Sorin Adrian Achim & Monica Violeta Achim & Mirela-Oana Pintea & Alin - Ionel Ienciu, 2008. "Drawing Up The Financial Budget In The Case Of A Public Transportation Company," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-11.
  • Handle: RePEc:alu:journl:v:1:y:2008:i:10:p:11

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    financial management; budget; financial budget; profit center;

    JEL classification:

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


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