Dima, Ioan Constantin; Ivănuţ, Liliana - In: Annals of the University of Petrosani, Economics 2 (2002), pp. 39-41
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...