IDEAS home Printed from https://ideas.repec.org/a/ath/journl/v36y2014i1p55-63.html
   My bibliography  Save this article

Budgeting Methods Of Supplies

Author

Listed:
  • Mariana RADU

    (Valahia University from Targoviste, Faculty of Economics)

  • George Ciprian GIJU

    (Valahia University from Targoviste, Faculty of Economics)

Abstract

This article is a presentation of a modality for budgeting the supplies, making a comparison between two methods: keeping the fixed quantity for being ordered, modifying the period between two commands (called command point system) and maintaining constant intervals between commands with a change of the ordered quantities (system called periodic replenishment). The theoretical description of the working methodology is followed by a case study conducted in a business in which we applied the Wilson model. There are also highlighted the limitations as well as the strengths of the two methods under study.

Suggested Citation

  • 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.
    • Handle: RePEc:ath:journl:v:36:y:2014:i:1:p:55-63
    as

    Download full text from publisher

    File URL: http://aimr.univath.ro/download/811_Nr_4(36)_2014_Articol_6.pdf
    Download Restriction: no
    File URL: http://aimr.univath.ro/en/article/BUDGETING-METHODS-OF-SUPPLIES~811.html
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. 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.

    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:ath:journl:v:36:y:2014:i:1:p:55-63. 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: Cosmin Catalin Olteanu and Emilia Vasile (email available below). General contact details of provider: https://edirc.repec.org/data/feathro.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.