期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2015
卷号：1
页码：1-9
语种：English
出版社：Universitaria Craiova
摘要：In the face of a world economy characterized by open markets,trade liberalization and the explosion of new information and communication technologies,organizations are forced to reconsider their control practices and management control to improve performance and competitiveness.The complexity of the concept (Morin,2004) is the fact that it unifies several sizes,i.e.social,political,economic and organizational dimensions.New management instruments seek long term performance by balanced cause-effect operation type on all these dimensions.This aims understanding the developments in the management control system and the identification of the factors which have marked this development to identify a model that would allow the choice and design of an optimum system and budgetary control of costs in an organization which has the specific production of batch production and small series.Another objective is to identify and emphasize the structural and functional features of the budgetary system of costs in the context of industrial enterprises specialized in the production of large batch products.
关键词：budget;management control system;batch production;performance;costs
