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Modern approaches to budgeting as a method of financial control

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Сollection of articles «Economics and management: realias and prospects»
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Сollection of articles «Economics and management: realias and prospects»
Author:
Anna E. Tochilkina 1
Work direction:
Экономика предпринимательства, организация и управление предприятиями, отраслями, комплексами
Pages:
57-61
Received: 13 August 2019

Rating:
Article accesses:
3140
Published in:
РИНЦ
1 Kuban State University
For citation:
Tochilkina A. E. (2019). Modern approaches to budgeting as a method of financial control. Economics and management: realias and prospects, 57-61. Чебоксары: PH "Sreda".

Abstract

Abstract: the article discusses the need for the introduction of financial planning as the main management tool in a competitive and unstable environment. Several definitions of the term "budgeting" from different points of view are given. The goals and functions through which the economic content of budgeting is revealed are considered. The current budgeting model, its advantages and disadvantages are also described. The key problems of traditional budgeting are identified, new tools and methods for its replacement are proposed. Each proposed method, its features and principles are described in more detail. In conclusion, the article describes the positive impact of new budgeting tools as a method of financial planning.

References

  1. 1. Карпов А.Е. 100% практического бюджетирования. Кн. 1: Бюджетирование как инструмент управления. – Результат и качество, 2006. – 440 с.
  2. 2. Кочнев А. Идеальный бюджет / А. Кочнев, М. Ступакова // Финансовый директор. – 2007. – №12. – С. 33–39.
  3. 3. Кучеренко А.И. Бюджетирование как метод финансового планирования деятельности организации // Справочник экономиста. – 2010. – №3. – С. 34–43.
  4. 4. Новикова Е. Бюджетирование: за или против // Финансовый директор. – 2009. – №7. – С. 57–59.
  5. 5. Сертаков А. От периодического к скользящему бюджетированию / А. Сертаков, К. Сертаков // Финансовый директор. – 2009. – №8. – С. 12–15.

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