CONTENT AND ALGORITHM OF BUDGETING
- Authors: Naumenko V.A.1, Osipov V.I.2
-
Affiliations:
- the Dept. of Applied Management, Samara State University of Economics, Samara, 443090, Russian Federation.
- the Dept. of Applied Management, Samara State University of Economics, Samara, 443090, Russian Federation.
- Issue: Vol 4, No 4 (2013)
- Pages: 159-164
- Section: ECONOMICS
- URL: https://journals.ssau.ru/eco/article/view/5341
- DOI: https://doi.org/10.18287/2542-0461-2013-0-4-159-164
- ID: 5341
Cite item
Full Text
Abstract
The role of budgeting in business performance management is examined. It is explained how to build a system of budgeting and the sequence of actions for the budget of an enterprise is defined. Recommendations on the formation of algorithm of risk assessment in the development of budget forecast are made.
About the authors
V. A. Naumenko
the Dept. of Applied Management, Samara State University of Economics,Samara, 443090, Russian Federation.
Author for correspondence.
Email: morenov.sv@ssau.ru
V. I. Osipov
the Dept. of Applied Management, Samara State University of Economics, Samara, 443090, Russian Federation.
Email: morenov.sv@ssau.ru
References
Supplementary files
