Вестник университета (Sep 2016)
THE DEVELOPMENT OF THE PRINCIPLES AND WAYS OF INCREASING THE EFFECTIVENESS OF BUDGETARY CONTROL IN THE SPHERE OF ECOLOGY OF NATURE
Abstract
The article describes the main approaches to improving the effectiveness of budget control in the sphere of natural resource use ecology, the analysis of the budget cost control, the proposal on organization of the internal plan-fact analysis-monitoring the development of the principles and methods of budgetary control, as the aggregate of methods and procedures for identifying safeguarding of assets, reconciliation of planned and actual data to assess the effectiveness of business processes providing reasonable assurance to achieve the goals of cleaner production with the aim of forming a system capable of timely detection and elimination of deviations of the quantitative and qualitative parameters of business processes from the rules in the certified environmental management.