the chapter clarifies the importance of the budget through the preparation and the relationship between the budget from which the functions are also set out.In addition, the chapter also details the review build profitable, cash budget, the accounts, the balance sheet and the balance of the overall budget in full. in particular, two different systems are described as: a specific approach to the tradition of the increase and the recently-developed method does not depend on budgeting (ZBB). the differences between the approach was the the first building on the budget, while the ZBB then began when a budget preparation.Finally, we will look at the results of that review and evaluation and the budget is important for it to affect the capacity and performance of the staff, from which there are plans to improve the better.
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