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Management Aspects of Budgeting Costs in the Modern Enterprises


  • Mihaela Daniela Vladu

    () ("Dimitrie Cantemir" Christian University)


The management of any activity need to know, first of all, the goals to be achieved and, on other hand, the necessary resources to fulfill the objectives. The budget is short-term forecasting in monetary or natural units, all operations of an enterprise, for programming and control of the future. Also the budget is a tool for analyzing economic and financial activity conducted by comparing the provisions of accounting data and determining this line deviations responsibilities.

Suggested Citation

  • Mihaela Daniela Vladu, 2012. "Management Aspects of Budgeting Costs in the Modern Enterprises," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(3-4), pages 105-109, September.
  • Handle: RePEc:khe:journl:v:4:y:2012:i:3:4:p:104-109

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    References listed on IDEAS

    1. P. Korhonen, 1998. "Multiple Objective Programming Support," Working Papers ir98010, International Institute for Applied Systems Analysis.
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    More about this item


    Budget; cost; incomes; expenses;

    JEL classification:

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


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