Budgetary Control of Sales: Models of Analysis in Economic Entities in Romania

The purpose of this research paper is to identify analysis models for performing budgetary control of sales in economic entities. After presenting the theoretical background and research methods used, some models of budgetary control that can be used are analysed both theoretically and practically....

Full description

Saved in:

Bibliographic Details
Published in:	"Ovidius" University Annals. Economic Sciences Series (Online) Vol. XX; no. 2; pp. 1109 - 1116
Main Authors:	Mariana Zamfir, Marinela Daniela Manea, Ileana Iulia Istudor
Format:	Journal Article
Language:	English
Published:	Ovidius University Press 01-01-2020
Subjects:	budget budgetary control deviations sales margin turnover
Online Access:	Get full text
Tags:	Add Tag No Tags, Be the first to tag this record!

Description
Summary:	The purpose of this research paper is to identify analysis models for performing budgetary control of sales in economic entities. After presenting the theoretical background and research methods used, some models of budgetary control that can be used are analysed both theoretically and practically. The research begins with the budgetary control of the turnover and then continues with the budgetary control of the sales margin. The analysis is performed differently in enterprises selling a limited range of products than in enterprises selling a wide range of products. Even if the study is carried out in enterprises whose object of activity is the trade of meat products, the research results can be used by any economic entity carrying out a commercial activity.
ISSN:	2393-3127 2393-3127