THE FLEXIBLE BUDGET– BASIC TOOL OF THE MANAGEMENT CONTROL IN THE ECONOMIC ENTITIES
In the content of this article we emphasize the importance of flexible budgeting of expenses for an economic entity. We focused on indirect costs of production, since they include both variable costs and fixed costs, and the way of their budgeting is different. In the first part of the paper we illu...
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| Main Authors: | Mariana RADU, George Ciprian GIJU |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
University of Pitesti
2015-06-01
|
| Series: | Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice |
| Subjects: | |
| Online Access: | http://economic.upit.ro/repec/pdf/2015_1_1.pdf |
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