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Budgeting Costs In Piece Production: Features And Potential

Author

Listed:
  • Anca Antoaneta VARZARU

    (University of Craiova Faculty of Economics and Business Administration)

  • Dan Constantin VARZARU

    (University of Craiova Faculty of Economics and Business Administration)

Abstract

In the face of a world economy characterized by open markets, trade liberalization and the explosion of new information and communication technologies, organizations are forced to reconsider their control practices and management control to improve performance and competitiveness. The complexity of the concept (Morin, 2004) is the fact that it unifies several sizes, i.e. social, political, economic and organizational dimensions. New management instruments seek long term performance by balanced cause-effect operation type on all these dimensions. This aims understanding the developments in the management control system and the identification of the factors which have marked this development to identify a model that would allow the choice and design of an optimum system and budgetary control of costs in an organization which has the specific production of batch production and small series. Another objective is to identify and emphasize the structural and functional features of the budgetary system of costs in the context of industrial enterprises specialized in the production of large batch products.

Suggested Citation

  • Anca Antoaneta VARZARU & Dan Constantin VARZARU, 2015. "Budgeting Costs In Piece Production: Features And Potential," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(43), pages 315-323.
    • Handle: RePEc:aio:aucsse:v:1:y:2015:i:43:p:315-323
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    More about this item

    Keywords

    budget; management control system; batch production; performance; costs;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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