BUGETELE SI TABLOURILE DE BORD ELECTRONICE – INSTRUMENTE
SI TEHNICI MODERNE ALE MANAGEMENTULUI DE PERFORMANTA /
    BUDGETS AND ELECTRONIC DASHBOARD - MODERN TOOLS
       AND TECHNIQUES OF PERFORMANT MANAGEMENT

Conf. univ. dr. Cornel Nicolae Jucan, Universitatea “Lucian Blaga” Sibiu

Budgets are tools of management, materialized in the proforma financial documents, detailing
financial forecasts of enterprises, which shows how to use the funds for the exploitation
activity, the investment, the way to that will be spent the wage’s fund, procurement of basic
materials and auxiliary one, fixed assets, works for others, etc.. , and indicate where and how
to obtain the necessary funds. Budgets are used in the planning/forecasting, coordination and
control of company operations. The study details the types of budgets that can be utilized
within the company and the link between them and dashboard, focusing on the presentation of
expert systems for modeling financial planning. Based on these elements supports the idea is
to attend a translation of the concept of information system for the one that makes the
decision by the system for the employee.

Keywords: budget, forecast, planning, dashboard

JEL codes: G30, G31