文章基本信息

标题：PLANIFICARE ŞI CONTROL – EXISTĂ SPERANŢA UNEI „CĂI AURITE DE MIJLOC” PENTRU CONTROLLER ?
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作者：Lector Univ.Drd. Aureliana Geta Roman ; - Ec.Roland Rechar Hvb Bank ; - Prof.Univ.Dr. Mihai Ristea 等
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2006
卷号：XV
期号：02
页码：571-574
出版社：University of Oradea
摘要：There is neither a right method nor a right way for the planning to be made so that it can accomplish both the (intern and extern) needs of the enterprise and the consumers to the same extent. Undoubtedly there are principles and countless tools due to increase the effeciency of management processes, leadership and organisation besides the traditional budgeting processes, as presented in .Beyond Bedgeting¡±.