THE RELEVANCE OF THE ”EXPENDITURE BUDGET – COSTS BUDGET” BINOMIAL FOR THE MANAGEMENT OF NATIONAL COMPANIES. CASE STUDY – THE ROMANIAN TELEVISION SOCIETY

Veronica Catargiu ()
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Veronica Catargiu: Ph.D. Candidate, ASE Bucharest

Internal Auditing and Risk Management, 2015, vol. 38, issue 1, 85-98

Abstract: The short-term forecasting form is usually called budget. Budget represents the typical accounting tool used by companies to plan and control the activities undertaken in order to ensure clients’ satisfaction and market success. This paper analyzes the situation of the Romanian Television Corporation, a company that has been confronting major financial problems for the last ten years, and which is subsidized by the state. Our intention was to demonstrate that there are solutions that contribute to improving the financial performance of this company, one of them being that of the transition from the expenditure budgets to the budgets of costs.

Keywords: performance; budget; expenditure budget; budget of costs. (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2015
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