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Title: | Bugetarea - instrument de optimizare a performanței organizațiilor necomerciale |
Other Titles: | Budgeting - a tool for optimizing the performance of non-commercial organizations |
Authors: | Cauș, Lidia |
Keywords: | non-commercial organizations budget budgeting financing special purpose expenses |
Issue Date: | Apr-2024 |
Publisher: | ASEM |
Abstract: | The article elucidates the trends of changing approaches regarding the development and execution of budgets of non-commercial organizations in conditions of instability, methodological aspects of budgeting in the social field. As a result of the studies carried out, deficiencies related to the budgeting process and ways to improve the efficiency of the preparation and use of budgets in the practice of non-commercial organizations were identified. CZU: 005.915:334.012.46(478); JEL: M41; DOI: https://doi.org/10.53486/isca2024.12 |
Description: | CAUȘ, Lidia. Bugetarea - instrument de optimizare a performanței organizațiilor necomerciale = Budgeting - a tool for optimizing the performance of non-commercial organizations. In: International Scientific Conference on Accounting: ISCA 2024 [online]: 13 Edition: Collection of scientific articles = Culegere de articole ştiinţifice, April 5-6, 2024. Chişinău: SEP ASEM, 2024, pp. 100-104. ISBN 978-9975-167-61-1 (PDF). |
URI: | https://irek.ase.md:443/xmlui/handle/123456789/3478 |
ISBN: | 978-9975-167-61-1 (PDF). |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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Culegerea ISCA 2024_p_100-104.pdf | 523.23 kB | Adobe PDF | View/Open |
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