Экономические науки
Budgeting as a tool for financial planning on the example of OOO "Chelyaba"
Dubynina A.V. 1, Sidiryakova M.A. 1
1. Financial University under the Government of the Russian Federation (The Chelyabinsk branch)
Abstract:
The special importance of budgeting as a tool for financial planning requires an examination of the economic substance of the principles and methods of budgeting OOO "Chelyaba." Analytical procedures performed for 3 years - 2011-2013., From which developed recommendations to improve the budgeting procedure based on the method of break-even point and techniques of strategic budgeting.
Keywords: segment analysis, break-even, marginal analysis, budget of income and expenses, budgeting
|