previsions document is elaborated, namely the „income and expenditures budget”, with the help of which mines forecast for a …

This paper is a literature review on management accounting and it examines the necessity and the role of budgeting and … budget controlling in the management process.Budgets are necessary to highlight the financial implications of plans, to … the budget and that these estimations are unreliable, for it to be useful. And yet, any large company prepares budgets …

This paper is a literature review on management accounting and it examines the necessity and the role of budgeting and … budget controlling in the management process.Budgets are necessary to highlight the financial implications of plans, to … the budget and that these estimations are unreliable, for it to be useful. And yet, any large company prepares budgets …

practices: uncertainty, technology, organization, and strategy. Keywords : budget, budgeting, contingency theory, management …This paper examines issues related to the explanation of the budgeting practices variety. The framework chosen to … explain diversity is the contingency theory. It gives us the opportunity to determinate the explanatory factors of budgeting …

Superlatives are commonplace in descriptions of traditional budgeting. Within managerial accounting techniques, it is … criticism of traditional budgeting practices due to their inflexibility and consumption of resources, the existing studies have … information on approaches developed to enhance traditional budgeting methods. Subsequently, research was conducted on the extent …

recognition of factors that have an influence on budget consideration such as methods of budget preparation, manager participation … in budgeting process, level of power and responsibility managers, relation to incentive scheme, and the personal …

an obvious need to change management approach in these companies, which includes improving their budgeting processes and … systems. Budgeting, as a management instrument, has become important in companies in Serbia only in the last decades, that is … and relevant management attitudes regarding the implementation of certain budgeting concepts in manufacturing companies in …