Budgetary Control of Sales: Models of Analysis in Economic Entities in Romania

Mariana Zamfir (), Marinela Daniela Manea () and Ileana Iulia Istudor ()
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Mariana Zamfir: “Valahia†University of Targoviste
Marinela Daniela Manea: “Valahia†University of Targoviste
Ileana Iulia Istudor: “Valahia†University of Targoviste

Ovidius University Annals, Economic Sciences Series, 2020, vol. XX, issue 2, 1109-1116

Abstract: The purpose of this research paper is to identify analysis models for performing budgetary control of sales in economic entities. After presenting the theoretical background and research methods used, some models of budgetary control that can be used are analysed both theoretically and practically. The research begins with the budgetary control of the turnover and then continues with the budgetary control of the sales margin. The analysis is performed differently in enterprises selling a limited range of products than in enterprises selling a wide range of products. Even if the study is carried out in enterprises whose object of activity is the trade of meat products, the research results can be used by any economic entity carrying out a commercial activity.

Keywords: deviations; budget; budgetary control; turnover; sales margin (search for similar items in EconPapers)
JEL-codes: D22 M41 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xx:y:2020:i:2:p:1109-1116

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