The Budget - Reference System in Assessing the Performance of the Public Enterprise
Journal Title: Academic Journal of Economic Studies - Year 2019, Vol 5, Issue 2
Abstract
The objective of managers to efficiently manage their business and improve the performance of public enterprises has led to the emergence and use of budgets. These are considered to be managerial tools useful in running the business, allowing efficient allocation of limited resources, planning and coordination of activity, communication of objectives, control of activities and motivation of subordinates.
Authors and Affiliations
Monica Petruta Zamfir (Maaliky), Cristian Florian Florea
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