search query: @journal_id 1091 / total: 715
reference: 118 / 715
| Author: | Bergant, @. |
| Title: | Nekateri vidiki bud`etiranja v podjetju |
| Journal: | Bancni vestnik
1994 : VOL. 43:6, p. 15-19 |
| Index terms: | BUDGETING METHODOLOGY CORPORATE BUDGETS |
| Language: | slv |
| Abstract: | The article deals with the basic aspects of the budgeting process.First, the author defines its relationship with the planning process, then the basic objectives and functions of budgeting, types of budgets and some methods of budgeting.The basic phases of the budgeting process are described.Budget entities are defined as different responsibility centres.Some crucial organisational aspects of budgeting are pointed out as well. |
SCIMA