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：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：This paper presents the significance of the budgetary system for guiding the strategic planning of the
activity of an economic agent, the control of performances obtained in a period of time by profit centers,
and the economic unit as a whole. Given the role of budgets in the decision making process of companies
and that the economic environment in which they operate is constantly changing, the use of flexible
budgets would reflect better the performance obtained, yet another issue to be discussed in the present
paper.
关键词：prediction, flexible budget, transportation and distribution of thermal energy
