SYSTEMIC MANAGEMENT ERRORS IN THE PRACTICAL BUDGETING OF THE REGIONAL GAS-DISTRIBUTING ORGANIZATIONS

Abstract

The article raises one of the topical issues in the sphere of financial-economic policy of the regional gas distributing organizations in Russia. United into one vertically-integrated holding, the regional gas distributing organizations make typical mistakes in budgeting management. The research allowed to formulate and summarize the typical mistakes. The described budgeting mistakes greatly influence the budgeting management and control over financial flow of regional gas distributing organizations.

Keywords

• budgeting
• process
• budgeting
• gas distributing organization
• subject of budgeting process
• holding
• mistakes