The Budget - Reference System in Assessing the Performance of the Public Enterprise

Monica Petruta Zamfir (Maaliky) () and Cristian Florian Florea ()

Academic Journal of Economic Studies, 2019, vol. 5, issue 2, 144-158

Abstract: The objective of managers to efficiently manage their business and improve the performance of public enterprises has led to the emergence and use of budgets. These are considered to be managerial tools useful in running the business, allowing efficient allocation of limited resources, planning and coordination of activity, communication of objectives, control of activities and motivation of subordinates.

Keywords: Budget system; budget; performance; public enterprise; evaluation; structural analysis; income and expenditure budget (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.ajes.ro/wp-content/uploads/AJES_article_1_258.pdf (application/pdf)
http://www.ajes.ro/wp-content/uploads/AJES_article_1_258.pdf (text/html)

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:khe:scajes:v:5:y:2019:i:2:p:144-158

Access Statistics for this article

More articles in Academic Journal of Economic Studies from Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest Contact information at EDIRC.
Bibliographic data for series maintained by Adi Sava ().