THEORETICAL ASPECTS OF THE ACCOUNTING AND ANALYTICAL SUPPORT OF BUDGETING IN MULTI-SEGMENT ORGANIZATIONS

Abstract

In the article are considered the general approaches of the accounting and analytical support of budgeting in the framework of the economic security of a business entity. It reflects the issues of the organization of information flow involved in the budget process, as well as presents the concept of formation of the consolidated budget in multi-segment entities.

Keywords

• accounting and analytical information
• budgeting
• multi-segment organization