1、3750 英文单词， 2万英文字符 ， 中文 6200 字 文献出处 : Zamfir M. The pros and cons of budgeting system within economic entitiesJ. Bulletin of the Transilvania University of Brasov. Economic Sciences. Series V, 2015, 8(1): 183-192. The pros and cons of budgeting system within economic entities Mariana ZAMFIR Abstract
2、The budget is a key instrument of management control. Today it is found that all businesses or organizations, except perhaps some craft enterprises, establish a budget. The purpose of this research is to find solutions for increasing the efficiency of budgetary system within economic entities. The f
3、irst part of the article highlights the advantages of implementing budgets and budgetary control in enterprises. The analysis continues to highlight their criticism. The last part of the article proposes measures and actions that should be taken to limit the negative aspects and to achieve an effici
4、ent budget system, so that the budget to be conceived as a management tool, integrating into a broader overview performance assessment. Key-words: budget, responsibility, forecasts, budget control. 1. Introduction To manage a business, an enterprise, means to plan, organize, command, coordinate, con
5、trol. Planning is the first function of management and it is the process by which the company objectives are set and also the means (resources, actions) by which the objectives will be achieved. Forecasting is the essence of management and it includes both assessment of the future and making predict
6、ions on it (Simionescu et al, 2006, 120). Some managers consider planning as the basic function of management because by all managerial actions of organization, management and control, it is seeking the enforcement of planning decisions. Budgeting is the last stage of the planning process, following the operational planning, and it consists of detailing the business objectives for the first year of the operational plan. Through the budget, there are determined the work programs for a period o
