Keyword: «budgeting»

In the article the author analyzes the condition of the budgeting and its place in the realization of the strategic management goals. The author argues about the application of the expert evaluation method for the analysis of the current state of the budgeting system and the strategic management is justified. The author determines the reasons of the ineffective usage of budgeting system and notes, that the effective management in the field is possible under condition of correspondence of tactical and strategic levels of management. Budgeting is offered as a tool for such correspondence.

This article examines the system of budgeting, and impact its using on the efficiency of activity of the company

In this article shows main features of enterprise budgeting, shortcomings in the planning of action of the company, given the tasks of budgeting and systems of control over budget performance.

The article considers the essence of the budgeting process, the importance of budgeting for the manage-ment of the organization. Particular attention is drawn to the complexity of the implementation process in Russian organizations and ways to overcome them.

In this article the authors examine the issues of budgeting. Reveal the essence of the program-target meth-od of regulation, and budget planning. Considered that theprogram-target method of budgeting controls the allocation of budget funds betweenprograms; promotes greater efficiency and transparency; strengthens the responsibility.