RESPONSIBILITY CENTERS AND ENTITY BUDGETS
The investigation on relationships between responsibility centers and budgets supposes examining the influence of management control over the entity management structures. Thus, responsibility centers help to streamline the management structure and ensure the implementation of the budget system in...
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| Format: | Article |
| Language: | English |
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Academica Brâncuşi
2016-12-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| Subjects: | |
| Online Access: | http://www.utgjiu.ro/revista/ec/pdf/2016-Special%20ECOTREND%20Vol%201/29_BIRCA%20ALIONA.pdf |
| _version_ | 1811281706788847616 |
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| author | BÎRCĂ ALIONA |
| author_facet | BÎRCĂ ALIONA |
| author_sort | BÎRCĂ ALIONA |
| collection | DOAJ |
| description | The investigation on relationships between responsibility centers and budgets supposes examining the influence
of management control over the entity management structures. Thus, responsibility centers help to streamline the
management structure and ensure the implementation of the budget system into practice. Budgeting refers to the
transformation of financial plans into monetary units. The pragmatic approach of the relationship between
responsibility centers and budgets is analyzed on the basis of Romanian entities in the regulated market of the
Bucharest Stock Exchange. The fact that entities which show the management structure and at the same time show the
income and expense budget makes us claim that both have an important role to play in implementing the entity
strategies. |
| first_indexed | 2024-04-13T01:38:24Z |
| format | Article |
| id | doaj.art-43805d614e584d23837b2e1d7d982db2 |
| institution | Directory Open Access Journal |
| issn | 1844-7007 1844-7007 |
| language | English |
| last_indexed | 2024-04-13T01:38:24Z |
| publishDate | 2016-12-01 |
| publisher | Academica Brâncuşi |
| record_format | Article |
| series | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| spelling | doaj.art-43805d614e584d23837b2e1d7d982db22022-12-22T03:08:17ZengAcademica BrâncuşiAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie1844-70071844-70072016-12-011Special Issue ECO-TREND167171RESPONSIBILITY CENTERS AND ENTITY BUDGETSBÎRCĂ ALIONA0ALEXANDRU IOAN CUZA UNIVERSITY OF IASI The investigation on relationships between responsibility centers and budgets supposes examining the influence of management control over the entity management structures. Thus, responsibility centers help to streamline the management structure and ensure the implementation of the budget system into practice. Budgeting refers to the transformation of financial plans into monetary units. The pragmatic approach of the relationship between responsibility centers and budgets is analyzed on the basis of Romanian entities in the regulated market of the Bucharest Stock Exchange. The fact that entities which show the management structure and at the same time show the income and expense budget makes us claim that both have an important role to play in implementing the entity strategies.http://www.utgjiu.ro/revista/ec/pdf/2016-Special%20ECOTREND%20Vol%201/29_BIRCA%20ALIONA.pdfResponsibility centersdecentralized systemincome and expense budget. |
| spellingShingle | BÎRCĂ ALIONA RESPONSIBILITY CENTERS AND ENTITY BUDGETS Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie Responsibility centers decentralized system income and expense budget. |
| title | RESPONSIBILITY CENTERS AND ENTITY BUDGETS |
| title_full | RESPONSIBILITY CENTERS AND ENTITY BUDGETS |
| title_fullStr | RESPONSIBILITY CENTERS AND ENTITY BUDGETS |
| title_full_unstemmed | RESPONSIBILITY CENTERS AND ENTITY BUDGETS |
| title_short | RESPONSIBILITY CENTERS AND ENTITY BUDGETS |
| title_sort | responsibility centers and entity budgets |
| topic | Responsibility centers decentralized system income and expense budget. |
| url | http://www.utgjiu.ro/revista/ec/pdf/2016-Special%20ECOTREND%20Vol%201/29_BIRCA%20ALIONA.pdf |
| work_keys_str_mv | AT bircaaliona responsibilitycentersandentitybudgets |