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Activity Budget And Performance Of The Entity Of Public Interest-Integrated Approach

Author

Listed:
  • Viorica DINDAREANU (IUGA)

    (Valahia University of Targoviste, Romania)

Abstract

The objective of managers to efficiently manage the activity and to improve the performance of public interest entities has led to the emergence and use of budgets. These are considered useful managerial tools in carrying out the activity, allowing the efficient allocation of limited resources, activity planning and coordination, communication of objectives, control of activities and motivation of subordinates.

Suggested Citation

  • Viorica DINDAREANU (IUGA), 2021. "Activity Budget And Performance Of The Entity Of Public Interest-Integrated Approach," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(3), pages 149-163.
    • Handle: RePEc:brc:brccej:v:6:y:2021:i:3:p:149-163
    as

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    References listed on IDEAS

    as
    1. Saks, Alan M. & Gruman, Jamie A., 2011. "Manage Employee Engagement to Manage Performance," Industrial and Organizational Psychology, Cambridge University Press, vol. 4(2), pages 204-207, June.
    2. Parker, Robert J. & Kyj, Larissa, 2006. "Vertical information sharing in the budgeting process," Accounting, Organizations and Society, Elsevier, vol. 31(1), pages 27-45, January.
    3. Verbeeten, Frank H.M. & Boons, Arnick N.A.M., 2009. "Strategic priorities, performance measures and performance: an empirical analysis in Dutch firms," European Management Journal, Elsevier, vol. 27(2), pages 113-128, April.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    budget system; budgeting; performance; public interest entity; structural analysis; revenue and expenditure budget;
    All these keywords.

    JEL classification:

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

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