期刊名称：Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice
印刷版ISSN：1583-1809
电子版ISSN：2344-4908
出版年度：2006
卷号：5
页码：31-40
语种：English
出版社：Publishing house of University of Pitesti, Romania
摘要：Production budgets are the main forecast regarding the targeted activity volumes.Just as the sales budget,the production budget is a main budget.A balance must exist between the production and sales budgets.In other words,producing without taking into consideration the sales is out of the question on one hand,on the other hand,a sales volume cannot be estimated without taking into account the production capacity.Meanwhile,the production budget must comply with certain inside entity restrictions (material production means,level of personnel qualification,raw materials,materials that depend on a certain market,investment schedule).
