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
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