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Configuration Of The Budget In The “Villa Theonelis Agrotourism” Structural Funds Investment Project

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  • Mariana Rodica ŢÎRLEA


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    In order to anticipate the future of an investment project, we must understand the past and present of an enterprise. The income and expenses budget in an investment project, is drafted based on the enterprise’s historical data, carrying out all the profitability calculations on existing cash flows, supporting an anticipation, a full forecast of all the elements targeting the future investment project. The budget is an operational plan, a planning and control tool, based on knowledge. The financial projections are aimed at three or five years timeframes and they include the company’s revenue and expenditure forecasting, taking into account the need for capital coming from the company’s own sources, additional capital needs and the financing methods, based on professional judgment that scientifically calculates the expected efficiency. The procedure for having an investment project approved implies the existence of a typical documentation, involving, besides the financing request, the drafting of an income and expenses budget, for a 3 to 5 years timeframe.

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    Article provided by Fundația Română pentru Inteligența Afacerii, Editorial Department in its journal Management Intercultural.

    Volume (Year): (2013)
    Issue (Month): 29 (October)
    Pages: 366-370

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    Handle: RePEc:cmj:interc:y:2013:i:29:tirlea
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