IDEAS home Printed from
MyIDEAS: Login to save this article or follow this journal

The Use Of Budgets In Forecasting The Activity Of The Firm

  • Mariana MAN


    (The University of Petrosani)

  • Ioan C. DIMA


    (“Valahia” University of Targoviste)

  • Daniela MITRAN


    (“Athenaeum” University Bucharest)

The firm’s activity is recommended to develop in a permanent equilibrium between incomes and expenses. In the actual stage of transition of Romanian economy, the firms can not maintain this equilibrium because the expenses determined by the achievement of production overtake the level of the incomes obtained from the selling of production even when certain branches of activity are subsidized from the public budget. In these conditions, finding the methods that allow the sizing and control of the equilibrium relation between expenses and incomes represents a problem with which the firm’s management confronts. From this point of view the budget can become an instrument of correlation and especially of turning to good account the relation between incomes and expenses. Budgeting becomes a systematic economic practice that assumes the development of a process of formal assignment of financial resources that aim at the achievement of some established objectives for the future periods.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL:
Download Restriction: no

Article provided by Athenaeum University of Bucharest in its journal Internal Auditing and Risk Management.

Volume (Year): 1 (2010)
Issue (Month): 17 (March)
Pages: 25 - 38

in new window

Handle: RePEc:ath:journl:tome:17:y:2010(i):i:1(17):p:25-38
Contact details of provider: Web page:

More information through EDIRC

No references listed on IDEAS
You can help add them by filling out this form.

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:ath:journl:tome:17:y:2010(i):i:1(17):p:25-38. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Cosmin Catalin Olteanu and Emilia Vasile)

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.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 profile, as there may be some citations waiting for confirmation.

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

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.