Modul de formare-Managementul resurselor financiare - uefiscdi

level of the university hierarchy. To combat the inflexibility that characterizes a lot of budgets
once established and to improve their functionality in the strategic control it has been developed
several types of budgets:
flexible / variable budget
Typically, a budget is set for a given level of incomes and a certain level of expenditures of
resources. Since the flexibility of budget estimates is a requirement to increase efficiency and to
achieve a good planning, the flexible or the variable budgets are widely used.”The variable
budget or flexible budget shows the resources to be allocated for each university activity
according to their level of the activity” 21 . Therefore this variable budget will automatically
signal to the university top management the additional resources allocation necessity for various
activities of the university when the activity level will record an increase and a decrease in the
allocated resources when the activity level will experience a decline.
The zero base budget
Another type of budget which is part of the same tendency of the university budget system to
adapt better to the changes of university’s internal and external conditions, is the zero-base
budget, applicable particularly in the support activities domain - research, development,
marketing, finance, staff - taking into account the wider margin available to the costs
determination for these activities. According to experts, the zero-based budget is a planning
and designing process of the budget which means that the university managers have to justify in
detail the entire budget, not only to refer to the amounts of the previous years budget. The
specialists in university financial management consider "the zero base budget" a better and
more effective tool than the traditional budget - which takes as his starting point the amounts in
the budget for the previous year, focusing on the identification and the control of the each
element of the budget. The advantage of using this type of budget is that it requires the
managers to establish the new programs and their costs regardless of the past
accomplishments, but according to the conditions expected in which those programs will be
materialized.
2.2. The revenue and expense budget – a tool to ensure the financial balance at the
university level
The university budget can fulfill its objective of materializing the Development Institutional
Strategic Plan only in the conditions in which it brings together all the resources in a single
budget meaning:
• amounts obtained through an institutional contract from the ministry as a basic
funding depending on the number of the equivalent students for each areas, cost factors (for
adjustment) for each areas and qualitative indicators, the overall amount representing the
base national funding;
• amounts obtained through an additional contract from M.E.C.T.S., funds obtained
based on competitive criteria, allocated for equipment, costs of the university and major
repairs, subsidies for students accommodation, funds for scientific research;
• extrabudgetary sources consisting of: incomes from school fees and administrative
charges, incomes from publishing courses and non-regular publications, incomes from
services, rental of spaces, external cooperation, donations, sponsorships and other nonrefundable
amounts used according to the destinations of each incomes category, own
incomes from university-canteens, the publishing business, amounts from the external
financing.
21 Trenca, I., I., "Managementul financiar al întreprinderii", Ed. Mesagerul Cluj – Napoca, 1997;
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