Budget -main coordinate in financial management – accountant

Abstract

The general budget expresses the operational and financial plans of the entity's management for a specified period and includes a set of budgetary financial statements. For these reasons, we consider it current and important to study the budgeting process and present them in stages of development. The purpose of this article is to research and examine the theoretical and applicative aspects related to the reporting of key aspects of the budgeting process and the presentation of the budget development stages, and the objective resides in investigating and elucidating the problem presented above. Therefore, the provisions of national accounting regulations, as well as the works, research and opinions of local economists and scientists in order to formulate conclusions and recommendations on the problems addressed.