The CONCEPT and ESSENCE of BUDGETING IN MODERN CONDITIONS

Abstract

Presents arguments justifying the need of budgeting and the role of budgeting in management accounting. Dana is a contemporary approach to budgeting. The objects and subjects of budgeting. Traced the relationship of budgeting and of financial and economic activity.

Keywords

• бюджетирование
• виды бюджетов
• планирование
• эффективность управления предприятием