THE BUDGETS - INSTRUMENTS OF SHORT TERM FINANCIAL FORECASTING

Panfil Banc and Banc Marius Mircea

Annales Universitatis Apulensis Series Oeconomica, 2006, vol. 2, issue 8, 4

Abstract: underlines the different names that the result of financial forecasting take; but the in practice, we can observe that the expression budget, is overall used , regardless of time horizons short-term, or long term ones. In this respect, we can underline that the budgeting process assumes affecting the resources and establishing the responsibilities on each and every sub-division on conception structure and of functional structure of entity in order to be able to identify, operative and establish straighten out methods. The research surprises and defines a critical approach regarding the legislative evolution in Romania in what the structure of budget of expenses and revenues.

Keywords: budget; forecasting; budgeting process; functional structure (search for similar items in EconPapers)
JEL-codes: G30 G31 (search for similar items in EconPapers)
Date: 2006
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