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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Bibliographic Details
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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