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The Relationship Between Budgets and Performance Measurement Systems

Author

Listed:
  • Vãrzaru Anca Antoaneta

    (University of Craiova, Faculty of Economics and Business Administration)

Abstract

Nowadays the performance measurement system is related to the fact that the budgets seem incapable to fulfill a series of goals that used to be assigned to them. The present article focuses on the interactions between a pair of instruments and the factors that affect them directly. It sets out to demonstrate, based on the supporting research, that the evolution of budgets is only possible as long the existing performance measurement systems are capable to fulfill their critical functions.

Suggested Citation

  • Vãrzaru Anca Antoaneta, 2015. "The Relationship Between Budgets and Performance Measurement Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 913-917, May.
    • Handle: RePEc:ovi:oviste:v:xv:y:2015:i:1:p:913-917
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    File URL: http://stec.univ-ovidius.ro/html/anale/RO/2015/ANALE%20vol%2015_issue_1_pt%20site.pdf
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    More about this item

    Keywords

    budgets; contingency factors; management control systems; performance measurement system;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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