OPERATIONAL BUDGETING SYSTEM IN TRADE COMPANIES
نویسندگان
چکیده
منابع مشابه
modern operational budgeting procedure
by studying the evolution history of budgeting systems, you may discern three stages: in the first stage, controlling role of budget is regarded its major function. in the second stage, budget is considered as a means for management improvement. in the third stage, the role of budget is considered in economic planning, implementation of programs and government performance management. after worl...
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ژورنال
عنوان ژورنال: Chronos Journal
سال: 2020
ISSN: 2658-7556
DOI: 10.31618/2658-7556-2020-40-1-4