Budugan, Dorina; Georgescu, Iuliana - In: Analele Stiintifice ale Universitatii "Alexandru Ioan … 56 (2009) November, pp. 3-9
In the current conditions, continuous improvement is one of the main issues faced by the manag-ers of organizations. The Japanese use the term kaizen to designate continuous improvement. Budgeting via the kaizen method explicitly integrates improvement throughout the period budgeted in the...