Analiza corelațiilor, coerențelor și constrângerilor ce trebuie respectate în cadrul planificarii financiare a unei întreprinderi [Articol]

Abstract

The aim of the paper is to study financial planning and analysis (FP&A) in terms of successful budgeting and development of an efficient FP&A mechanism, through financial controlling and monitoring. The actuality of the topic is conditioned by the need to identify the mutual relations, suitable elements and obstacles in financial planning process within an enterprise and the opportunity to develop a mechanism to improve it through a qualitative analysis.