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：2007
卷号：XVI
期号：02
页码：449-452
出版社：University of Oradea
摘要：It can be stated that management control is needed to try to ensure that the organisation achieves its objectives.
Once the objectives have been agreed, plans should be drawn up so that the progress of the firm can be directed
towards the ends specified in the objectives. Now it must not be thought that plans can be expressed only in
accounting terms, for example quality of the product might be best shown in engineering terms, or social
objectives shown in a plan concerned with employee welfare. But some of the objectives, such as the attainment
of a desired profit, or of the attainment of a desired growth in assets, can be expressed in accounting terms.
When a plan is expressed quantitatively it is known as a budget and the process of converting plans into budgets
is known as budgeting. In this study we are concerned primarily with budgets shown in monetary terms, i.e.
financial budgets.
The budgeting process may be quite formal in a large organisation with committees set up to perform the task.
On the other hand in a very small firm the owner may jot down his budget on a piece of scrap paper or even on
the back of a used envelope. Some even manage without writing anything down at all they have done the
budgets in their heads and can easily remember them. This study is concerned with budgeting in a formal
manner.
关键词：Budgets, the processes of budgeting, the strategic planning, budgetary control.
