期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2006
卷号：XV
期号：02
页码：468-472
出版社：University of Oradea
摘要：The Master Budget for a profit oriented organization seeks to build a set of interrelated budgets
which provide a complete picture of the operations of the business over some future period. The
elements of the master budget adress both operating and financial concerns.
The paper debates solutions, points of view and a commune language for Master Budgeting and
Bugetary Control.
