BUDGETING AS THE BASIS OF EFFECTIVE CONTROLLING
Journal Title: Бізнес-навігатор - Year 2018, Vol 1, Issue 44
Abstract
The main focus of the article is an effective management accounting in any kind of auto transport production, which is the basis for building of not only an effective budgeting system, but also ensures controlling of economic activity. If management reporting to top management is not systematized, not comprehensive, not fully done, not on time for effective decisions, then the consequences are not timely solution to problem issues and low efficiency of the management system. The solution of this problem is to approve the indicators of managerial reporting, the package and the rules of management reporting, as well as compliance of such regulations. To improve the system of managerial accounting, it is necessary to analyze the existing forms of reporting at the enterprise, the main groups of reports, indicators and business processes of the preparation of the relevant reporting, to determine the optimal composition and structure of such reporting, on the basis of which to develop the relevant regulations with the form of the form and on the basis of ensuring a unified classification of analytical guides to create a foundation for an effective budgeting system. Such a system can only function in case there is a modern budget policy in place.
Authors and Affiliations
O. V Zayats
Keywords
Related Articles
- EP ID EP659380
- DOI -
- Views 128
- Downloads 0
CONCEPTUAL PROVISIONS FOR THE FORMATION OF A STRATEGIC MANAGEMENT SYSTEM FOR THE DEVELOPMENT OF RICE GROWING IN UKRAINE
The article developed conceptual approaches to the formation of a strategic management system for the development of rice growing. It is substantiated that the important methodological precondition for improving the proc...
VECTORS OF DEVELOPMENT OF STATE INDUSTRIAL POLICY IN THE CONTEXT OF NATIONAL INTERESTS OF UKRAINE
In the article the directions of development of industrial policy at the present stage of development of the Ukrainian economy are investigated. The necessity of improving the structure of the general economic policy was...
NATIONAL STANDARDS FOR THE MANAGEMENT OF INTELLECTUAL CAPITAL OF INTERNATIONAL COMPANIES
The article analyzes and generalizes the experience of the formation and use of reporting systems on the intellectual capital of international companies in the economically developed countries of the world. In particular...
THEORETICAL APPROACH TO BALANCING SOCIO-ECOLOGICAL AND ECONOMIC DEVELOPMENT OF RURAL REGION
The article develops a theoretical approach to balancing the socio-ecological and economic development of the rural region. The problems of balancing socio-ecological and economic development of the rural region and dire...
ВACKGROUND AND PERSPECTIVES OF STOCK MARKET BOND SEGMENT POTENTIAL AS THE SOURCE OF INVESTMENT RESOURCES
The vast majority of Ukrainian enterprises at present stage of their existence experience a severe shortage of medium and long-term resources to meet their investment needs. Possibilities of internal sources are extremel...