期刊名称：International Journal of Early Childhood Special Education
电子版ISSN：1308-5581
出版年度：2022
卷号：14
期号：4
页码：780-783
DOI：10.9756/INT-JECSE/V14I4.99
语种：English
出版社：International Journal of Early Childhood Special Education
摘要：This article provides a literature review focusing on budgets, budget adjustments and budget revisions. This article reviews the existing literature allowing to uncover budget problems, budget characteristics, budget adjustments, use of budget adjustments, use of E-doc budget adjustments, budget revisions, background of budget revisions, reasons for budget revisions.The research conducted is a case study on a company, namely research on certain objects in a company with a limited population, so the conclusions obtained only apply to the data and companies studied. The budget procedure consists of the stages of the budget preparation process to determine budget targets and targets, budget revisions, budget control (evaluation) and feedback. The function of the budget as a control tool is shown in the budget evaluation stage. Control is an effort intended so that the implementation of the budget does not deviate from the goals and objectives that have been set.
