Bugetul funcțional (Line - Item Budget) și metoda Buget Bază Zero ( Zero Base Budgeting - ZBB)

<p>A line-item budget lists, in vertical columns, each of the revenue sources and each of the types – or classes – of items will purchase during the fiscal year. The line-item budget, which is the most widely used of all budgeting systems, offers many advantages. It is comparatively easy to pr...

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Bibliographic Details
Main Authors: Dan Tudor LAZĂR, Adrian Mihai INCEU
Format: Article
Language:ron
Published: Babes-Bolyai University 2004-06-01
Series:Revista Transilvană de Ştiinţe Administrative
Online Access:https://rtsa.ro/rtsa/index.php/rtsa/article/view/255