Budgetary control in a “just in time” environment

Budgetary control in a “Just In Time” environment is based on a new industrial organization, with only two levels of authority: workshops or homogeneous work units and budgetary centers. Each budgetary center generates it’s own costs and responsibilities and refers only to these. The system is oriented to the future and the performance to obtain is evaluated starting from an adjustment coefficient, which shows the improvement effort reported to initial budget

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Year of publication:	2002
Authors:	Dima, Ioan Constantin ; Ivănuţ, Liliana
Published in:	Annals of the University of Petrosani, Economics. - University of Petrosani, Romania. - Vol. 2.2002, p. 39-41
Publisher:	University of Petrosani, Romania
Subject:	budgetary control \| budgetary center \| homogeneous work units \| adjustment coefficient \| adjusted budget

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Extent:	application/pdf
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

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