Vošta, Zdeněk; Kouřilová, Jindřiška - In: Acta Universitatis Bohemiae Meridionales 13 (2010) 2, pp. 69-76
The budget is an essential tool for cost management. For management decisions within a company its managers should know the basic comparison of costs and budget. This also applies to financial companies that are in some factors different to the normal procedures. The paper discusses the...