Integrarea bugetării și a analizei financiare pentru optimizarea performanței și consolidarea rezilienței

Abstract

This paper examines the integration of budgeting and financial analysis as complementary managerial tools for performance optimization and resilience enhancement. The research is based on a qualitative, theoretical-analytical and interpretative approach, supported by a preliminary bibliometric analysis conducted in the Web of Science database for the period 2012-2026. Three thematic directions were considered: budgeting and organizational performance, financial analysis and organizational performance, and organizational resilience and performance. The findings indicate that budgeting is not limited to financial planning, but also supports coordination, managerial control, information use and strategic decision-making. Financial analysis contributes to performance evaluation by linking financial indicators with managerial, informational and organizational factors. At the same time, organizational resilience is increasingly associated with risk management, digital transformation, innovation, sustainability and crisis management. The study highlights that financial performance represents an important component of organizational performance, while financial resilience supports the broader capacity of organizations to adapt, continue their activity and respond to uncertainty. The results highlight the need for an integrated managerial framework that combines budgeting and financial analysis to support anticipatory management, resource efficiency, risk assessment and long-term sustainability. CZU: [005.332.1+005.51+005.52]:[005.915+001.811]; JEL: M41, M21, G32, L25