CONTROL PERFORMANCE THROUGH THE DESIGN AND IMPLEMENTTION OF A BUDGETARY SYSTEM IN SMES IN THE REGION SOUTH –WEST OLTENIA

Although traditional economy more SMEs seem to be effective only run on intuition, judgments and experience, without recourse to another information system than the one represented by some accounting data as mandatory (Dupuy, 1987) , the frequent absence of these tools can explain more bankruptcies (Holmes et Nicholls, 1988, McMahon et Holmes, 1991; Calot et Michel, 1996). Hostility current business world, supported by the growing complexity and globalization, requires intuition coupling managers a more formal, sophisticated management tools (Chapellier, 1994) and modern accounting information systems, complex and active (Lavigne, 2002).