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Russian Journal of Industrial Economics

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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


References

1. Peter Drucker. Planning for Uncertainty // The Wall Street Journal. Oct. 17 1995.

2. Driving Profitability in Turbulent Times with Agile Planning and Forecasting. CFO Publishing Corp. Boston, MA. 2009

3. Ковалев Д. Вольную финансам! // Стратегии финансов. 2006. № 12.

4. The Principles of Beyond Budgeting // White Paper of Beyond Budgeting Round Table. 2005. № 6.


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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ISSN 2072-1633 (Print)
ISSN 2413-662X (Online)