Budget – Sustainable Development Tool and Instrument in the Fight of Economic Entities Against Economic Crisis

In the current economy, where all countries are affected to some extent by the economic crisis and more companies stop their activity, an increasing importance is given to available resources, their use, savings, efficiency, effectiveness, cost reduction, elimination of waste, and a careful and detailed planning of the activity. So we begin to turn our attention to sustainable development involving, among other elements, efficient use of resources that can lead to economic growth, may prevent or attenuate the economic crisis and of course we focus on budgeting process in economic entities which, through the efficient control of resources and a detailed planning of their use and others characteristics, they contribute not only to the implementation of sustainable development, but also to supporting entities in an uncertain environment.