The Relationship Between Budgets and Performance Measurement Systems

Anca Antoaneta Vărzaru ()

Ovidius University Annals, Economic Sciences Series, 2015, vol. XV, issue 1, 913-917

Abstract: Nowadays the performance measurement system is related to the fact that the budgets seem incapable to fulfill a series of goals that used to be assigned to them. The present article focuses on the interactions between a pair of instruments and the factors that affect them directly. It sets out to demonstrate, based on the supporting research, that the evolution of budgets is only possible as long the existing performance measurement systems are capable to fulfill their critical functions.

Keywords: budgets; contingency factors; management control systems; performance measurement system (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xv:y:2015:i:1:p:913-917

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