CONTROL PERFORMANCE THROUGH THE DESIGN AND IMPLEMENTTION OF A BUDGETARY SYSTEM IN SMES IN THE REGION SOUTH –WEST OLTENIA

Anca Antoaneta Vărzaru ()

Annals of University of Craiova - Economic Sciences Series, 2014, vol. 1, issue 42, 178-188

Abstract: Although traditional economy more SMEs seem to be effective only run on intuition, judgments and experience, without recourse to another information system than the one represented by some accounting data as mandatory (Dupuy, 1987) , the frequent absence of these tools can explain more bankruptcies (Holmes et Nicholls, 1988, McMahon et Holmes, 1991; Calot et Michel, 1996). Hostility current business world, supported by the growing complexity and globalization, requires intuition coupling managers a more formal, sophisticated management tools (Chapellier, 1994) and modern accounting information systems, complex and active (Lavigne, 2002).

Keywords: SME; organizational thresholds; accounting information system; budget costs; influence factors (search for similar items in EconPapers)
JEL-codes: M41 M42 (search for similar items in EconPapers)
Date: 2014
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://feaa.ucv.ro/AUCSSE/0042v1-024.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:1:y:2014:i:42:p:178-188

Access Statistics for this article

Annals of University of Craiova - Economic Sciences Series is currently edited by Sorinel Domnisoru

More articles in Annals of University of Craiova - Economic Sciences Series from University of Craiova, Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Anca Bandoi ( this e-mail address is bad, please contact ).