SYSTEM OF COMPLEX BUDGETING
https://doi.org/10.17073/2072-1633-2010-3-49-55
Abstract
In this article we briefly consider approaches and problems of modern budgeting. In order to solve this problems we offer the methods of complex budgeting, based on principles of decentralized management, rolling budgets, activity-based management, benchmarking, Balanced Scorecard. It allows to eliminate defects of traditional models of budgeting. We offer the model for estimation of efficiency of implemented budgeting system.
About the Author
D. V. Zaykov
Старооскольский технологический институт (филиал НИТУ «МИСиС»)
Russian Federation
Russian Federation
References
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Review
For citations:
Zaykov D.V. SYSTEM OF COMPLEX BUDGETING. Russian Journal of Industrial Economics. 2010;(3):49-55. (In Russ.) https://doi.org/10.17073/2072-1633-2010-3-49-55
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