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).
