BUGETAREA PE BAZĂ DE PERFORMANȚĂ: ABORDARE COMPARATIVĂ
| dc.contributor.author | Cojocaru, Maria | |
| dc.contributor.author | Țaranu, Lilia | |
| dc.date.accessioned | 2022-11-22T12:59:03Z | |
| dc.date.available | 2022-11-22T12:59:03Z | |
| dc.date.issued | 2017 | |
| dc.description.abstract | In the study, the authors researched the evolution of the performance-based budgeting concept (BBP). The subject was developed through the comparative analysis of two budget design models: resourcebased and performance-based budgeting. The authors applied the monographic and the comparison method. The researched aspects led to the general conclusion that PBB is generally a complex, continuous and long lasting process. Performance-based budgeting (PBB) is a budget development method that allows the identification and tracking of budgetary means considering the results and performance. | en |
| dc.identifier.citation | COJOCARU, Maria; ȚARANU, Lilia. Bugetarea pe bază de performanță: abordare comparativă. In: Conferința "Paradigme moderne ale economiei şi antreprenoriatului inovativ." Ediţia a XII-a, 3-4 noiembrie 2017, Chișinău: CEP USM, 2017, pp. 111-114. ISBN 978-9975-71-942-1. | |
| dc.identifier.isbn | 978-9975-71-942-1 | |
| dc.identifier.uri | https://msuir.usm.md/handle/123456789/7720 | |
| dc.language.iso | ro | en |
| dc.publisher | CEP | en |
| dc.subject | performance | en |
| dc.subject | the performance-based budgeting model | en |
| dc.subject | territorial-administrative units | en |
| dc.title | BUGETAREA PE BAZĂ DE PERFORMANȚĂ: ABORDARE COMPARATIVĂ | en |
| dc.title.alternative | PERFORMANCE-BASED BUDGETING: COMPARATIVE APPROACH | en |
| dc.type | Article | en |