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...
Main Authors: | , |
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Format: | Article |
Language: | ron |
Published: |
Babes-Bolyai University
2004-06-01
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Series: | Revista Transilvană de Ştiinţe Administrative |
Online Access: | https://rtsa.ro/rtsa/index.php/rtsa/article/view/255 |