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Improving The Value Added Of Budgeting Activities

Author

Listed:
  • LAVAL Valerian

    (West University of Timisoara, Timisoara, Romania)

Abstract

This paper aims to identify major deficiencies of contemporary budgeting by reviewing recent surveys. Based on this the paper will analyse and compare modern budget improvement concepts suggested in literature such as "better budgeting", "advanced budgeting", "modern budgeting" and the "10 theses for planning". The potential impact of those concepts on the budgeting process will be evaluated. The expected result and contribution of this paper is to develop a harmonized synopsis of modern budgeting concepts making it more transparent for companies how to improve the value added of their budgeting activities.

Suggested Citation

  • LAVAL Valerian, 2016. "Improving The Value Added Of Budgeting Activities," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 68(2), pages 7-21, September.
    • Handle: RePEc:blg:reveco:v:68:y:2016:i:2:p:7-21
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    File URL: http://economice.ulbsibiu.ro/revista.economica/archive/68201laval.pdf
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    More about this item

    Keywords

    controlling; better budgeting; advanced budgeting; corporate planning;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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