%0 Journal Article %T PARTICULARITIES OF BUDGETING OF INVESTMENTS YIELD %A ANCA JARMILA GU£¿£¿ %A MIRELA MONEA %A CORINA GABRIELA SLUSARIUC %J Annals of the University of Petrosani : Economics %D 2011 %I University of Petrosani %X The paper presents some particularities of the budget process of all the investments as a main aspect in taking the best decision according to the main use of all the firms¡¯ resources. As a measure method of the investments yield the main one is that which describes the relationship between the profit and the investment which improves the deccisional process. %K investments %K investment yield %K manager %K decisional process %K evaluation methods of investments yield %K profit %K profitability rate speed of rotation %U http://www.upet.ro/annals/economics/pdf/2011/part2/Guta-Monea-Slusariuc.pdf