Facultatea de Ştiinţe Economice / Faculty of Economic Sciences

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Start date: 2017Subject: search.filters.subject.proces bugetar

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    BUGETUL CU BAZA ZERO - PROVOCARE PENTRU ENTITĂȚILE AUTOHTONE
    (CEP USM, 2017) Ulian, Galina; Mihailă, Svetlana
    Budget management is a complex process through which the entity sets out its development goals and strategy, whereby responsibility centers form the structure of its budgets. To predict the future of the entity’s activity in general, we use procedures and techniques from the forecast. This article is a way of presenting and organizing the zero-based budgeting method, while the authors have identified the shortcomings that appear in the budgeting process of the domestic entities. The evolutionary stages of budgeting with the zero-basis are dealt, respectively was analyzed the notion, the theoretical and practical stages in the development and implementation of this method. To understand the importance of implementing zero-based budgeting, strengths and weaknesses have been established in the implementation process, and the authors have illustrated it within the entity. Finally, the factors that would ensure the success of ZBB and the differences between traditional budgeting and zero-based budgeting have been identified.
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    PROCESUL DE BUGETARE PE BAZĂ DE PERFORMANȚĂ: EVOLUȚIE ȘI AVANTAJE
    (CEP USM, 2017) Ganea, Victoria; Mihaila, Anastasia
    Bugetarea pe bază de performanță este importantă prin faptul că aceasta face o relație clară între resursele alocate, obiectivele care urmează a fi atinse și rezultatele obținute. Prin indicatorii de eficiență această formă de bugetare impune un nivel stabilit de eficiență în realizarea obiectivelor și producerea rezultatelor. Anume bugetarea pe bază de performanță ne permite soluționarea acestor sarcini, contribuind la orientarea tuturor resurselor companiei spre realizarea obiectivelor și obținerea rezultatelor planificate.