BUDGETING AS A TOOL FOR INCREASING EFFICIENCY ACTIVITIES OF AN INDUSTRIAL ORGANIZATION
Abstract and keywords
Abstract (English):
The article presents the impact of budgeting processes on the efficiency of an organization. The types of notations used in practice to describe the processes of formation and adjustment of budgets are determined. The relationship between the main types of budgets in the company is highlighted. The stages of building a budgeting system in a diversified organization have been identified. The content of regulations in the budgeting system, as well as their place and role in the income and cost management system, have been clarified. The relationship between scenario planning in a company when developing a strategy with various types of budgets is considered.

Keywords:
budget, business model, planning, project, stage
Text
Text (PDF): Read Download
References

1. Bihuzin, A. H. Byudzhetirovanie v organizacii: tradicionnyy i sovremennyy podhody k postroeniyu processa byudzhetirovaniya / A. H. Bihuzin, L. F. Garipova // PLANIROVANIE i PROGNOZIROVANIE SOCIAL'NOGO-EKONOMIChESKOGO RAZVITIYa v NOVYH GEOPOLITIChESKIH USLOVIYaH : sbornik statey po itogam Mezhdunarodnoy nauchno-prakticheskoy konferencii, Orenburg, 23 yanvarya 2020 goda. - Orenburg: Obschestvo s ogranichennoy otvetstvennost'yu "Agentstvo mezhdunarodnyh issledovaniy", 2020. - S. 16-20. - EDN IZWKST.

2. Borovkov, P. S. Energetika i gosudarstvennyy byudzhet: ot zatratnogo byudzhetirovaniya k programmno-celevomu byudzhetirovaniyu / P. S. Borovkov // Daydzhest-finansy. - 2007. - № 8(152). - S. 2-4. - EDN IADAVR.

3. Vagin, V. V. Iniciativnoe byudzhetirovanie: strategiya razvitiya Vtoraya Vserossiyskaya konferenciya po iniciativnomu byudzhetirovaniyu / V. V. Vagin // Nauchno-issledovatel'skiy finansovyy institut. Finansovyy zhurnal. - 2016. - № 6(34). - S. 129-134. - EDN XUVXHP.

4. Orehova, A. A. Byudzhetirovanie v sisteme upravlencheskogo ucheta suschnost', rol' i effektivnost' avtomatizacii byudzhetirovaniya na predpriyatii / A. A. Orehova, Yu. I. Miheev // Nauchnye trudy molodyh uchenyh, aspirantov i studentov : materialy Vserossiyskoy nauchno-prakticheskoy konferencii, posvyaschennoy Dnyu rossiyskoy nauki (s mezhdunarodnym uchastiem), Omsk, 08 fevralya 2012 goda. Tom Vypusk 9. - Omsk: Sibirskaya gosudarstvennaya avtomobil'no-dorozhnaya akademiya (SibADI), 2012. - S. 202-206. - EDN YGOZOB.

5. Shangaraeva, D. N. Sistema byudzhetirovaniya na predpriyatii: metodiki, etapy vnedreniya i osuschestvleniya byudzhetirovaniya / D. N. Shangaraeva, L. L. Samigullina // EKONOMIKA, FINANSY i UPRAVLENIE: TEORIYa i PRAKTIKA : sbornik nauchnyh trudov po materialam III Mezhdunarodnoy nauchno-prakticheskoy konferencii, Anapa, 24 oktyabrya 2023 goda. - Anapa: Obschestvo s ogranichennoy otvetstvennost'yu «Nauchno-issledovatel'skiy centr ekonomicheskih i social'nyh processov» v Yuzhnom Federal'nom okruge, 2023. - S. 18-23. - EDN AASLAW.

6. Nurpeissova, A. A. Design and implementation of an automated budgeting system at a mining enterprise: the case of RG Gold LLP / A. A. Nurpeissova, Zh. M. Dyussembekova, A. D. Issayeva // Central Asian Economic Review. - 2023. - No. 5(152). - P. 6-21. - DOIhttps://doi.org/10.52821/2789-4401-2023-5-6-21. - EDN AXWMXZ.

7. Rustiarini, Ni. W. Fraud in Public Budgeting: Evidence from Indonesia / Ni. W. Rustiarini // Finance: Theory and Practice. - 2023. - Vol. 27, No. 2. - P. 152-161. - DOIhttps://doi.org/10.26794/2587-5671-2023-27-2-152-161. - EDN FWKOMO.

Login or Create
* Forgot password?