THE ROLE OF BUDGETING IN THE MANAGEMENT PROCESS: PLANNING AND CONTROL
This paper is a literature review on management accounting and it examines the necessity and the role of budgeting and budget controlling in the management process.Budgets are necessary to highlight the financial implications of plans, to define the resources required to achieve these plans and to p...
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| Format: | Article |
| Language: | English |
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Romanian Foundation for Business Intelligence
2013-06-01
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| Series: | SEA: Practical Application of Science |
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| Online Access: |
http://seaopenresearch.eu/Journals/articles/SPAS_1_2.pdf
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