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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 3, Number 2, Year 2015| THE IMPORTANCE OF BUDGETING FOR STRATEGY IMPLEMENTATION | 
Download | | Author(s): Svetlana Mihaila, Olesea Ghedrovici, Galina Badicu | | DOI: 10.4316/EJAFB.2015.326 | | Abstract: This article reveals the importance and the role of the budgeting for the strategy implementation. The authors also points a range of issues related to the organization of the budgeting process within the manufacturing entities. Attention has been paid to the key aspects regarding the budgeting process, as well as of the connection among strategy, planning and budgets. The authors suggest a scheme which reflects the structure of the budgeting process. Considering the topicality and importance of the research in the field of the budgeting process, the authors enlarge upon the concordance between the stages of preparation of the budget structure and the documents / results obtained by the manufacturing entities. Upon the completion of the research, the authors set forth advantages and disadvantages of the budgeting. | | Keywords: Budgeting, Strategy, Production Entities, Budgeting Process, Control, Responsibility Centers | References:
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