The paper deals with the issue of budget setting to the divisions of a company. The approach is quantitative in nature both in the formulation of the requirements for the set-budgets, as related to different general managerial objectives of interest, and in the modelling of the inherent uncertainties in the divisions' revenues. Solutions are provided for specific cases and conclusions are drawn on different aspects of this issue based on analytical and numerical analysis of the results. From a more general standpoint the paper is also intended to set the ground for a schematic and precise approach to the managerial problem of budget-setting
The object of this article is to determine the main purpose of company’s budgeting, to study its fun...
The article is concerned with generalization of conceptual aspects of budgeting at industrial enterp...
The present-day competitive environment of functioning national enterprises of small and medium-size...
The paper deals with the issue of budget setting to the divisions of a company. The approach is quan...
It can be stated that management control is needed to try to ensure that the organisation achieves i...
The paper in its first part summarizes theoretical background of budgets and budgeting process in co...
In the present day planning and budgeting is a vital and an irreplaceable instrument for managers. T...
In order to effectively manage the company's resources, it is necessary to draw up financial plans, ...
The paper deals with the issues of development and implementation of the new budgeting models and re...
The purpose of the paper is to determine the nature, targets, functions, principles and methods of b...
The ordered system of tax, measurement and information interpretation which is necessary for decisio...
A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance f...
This paper explores the role of budgeting in the context of the more flexible modes of management re...
Budgeting is a managerial accounting tool which primarily focuses on the future. Traditional budgeti...
The master´s thesis deals with the issue of cost management using the structure of budgets in a sele...
The object of this article is to determine the main purpose of company’s budgeting, to study its fun...
The article is concerned with generalization of conceptual aspects of budgeting at industrial enterp...
The present-day competitive environment of functioning national enterprises of small and medium-size...
The paper deals with the issue of budget setting to the divisions of a company. The approach is quan...
It can be stated that management control is needed to try to ensure that the organisation achieves i...
The paper in its first part summarizes theoretical background of budgets and budgeting process in co...
In the present day planning and budgeting is a vital and an irreplaceable instrument for managers. T...
In order to effectively manage the company's resources, it is necessary to draw up financial plans, ...
The paper deals with the issues of development and implementation of the new budgeting models and re...
The purpose of the paper is to determine the nature, targets, functions, principles and methods of b...
The ordered system of tax, measurement and information interpretation which is necessary for decisio...
A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance f...
This paper explores the role of budgeting in the context of the more flexible modes of management re...
Budgeting is a managerial accounting tool which primarily focuses on the future. Traditional budgeti...
The master´s thesis deals with the issue of cost management using the structure of budgets in a sele...
The object of this article is to determine the main purpose of company’s budgeting, to study its fun...
The article is concerned with generalization of conceptual aspects of budgeting at industrial enterp...
The present-day competitive environment of functioning national enterprises of small and medium-size...