Budgetary control in a “just in time” environment

Ioan Constantin Dima and Liliana Ivănuţ
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Ioan Constantin Dima: ARTIFEX University of Bucharest, Romania
Liliana Ivănuţ: University of Petroşani, Romania

Annals of the University of Petrosani, Economics, 2002, vol. 2, 39-41

Abstract: Budgetary control in a “Just In Time” environment is based on a new industrial organization, with only two levels of authority: workshops or homogeneous work units and budgetary centers. Each budgetary center generates it’s own costs and responsibilities and refers only to these. The system is oriented to the future and the performance to obtain is evaluated starting from an adjustment coefficient, which shows the improvement effort reported to initial budget

Keywords: budgetary control; budgetary center; homogeneous work units; adjustment coefficient; adjusted budget (search for similar items in EconPapers)
Date: 2002
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Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:2:y:2002:p:39-41

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