The CONCEPT and ESSENCE of BUDGETING IN MODERN CONDITIONS

Presents arguments justifying the need of budgeting and the role of budgeting in management accounting. Dana is a contemporary approach to budgeting. The objects and subjects of budgeting. Traced the relationship of budgeting and of financial and economic activity.

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Bibliographic Details
Published inВестник университета no. 2; pp. 134 - 140
Main Authors V. Hasanova, Z. Korzovatykh
Format Journal Article
LanguageRussian
Published Publishing House of the State University of Management 01.02.2019
Subjects
бюджетирование
виды бюджетов
планирование
эффективность управления предприятием
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ISSN1816-4277

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Summary:Presents arguments justifying the need of budgeting and the role of budgeting in management accounting. Dana is a contemporary approach to budgeting. The objects and subjects of budgeting. Traced the relationship of budgeting and of financial and economic activity.
ISSN:1816-4277