Improvement the budgeting process in the system of consumer cooperatives financial business management
Journal Title: Науковий вісник Полтавського університету економіки і торгівлі. Серія "Економічні науки" - Year 2016, Vol 5, Issue 77
Abstract
The purpose of this article is justification budgeting elements in the management of financial enterprises subsystem consumer cooperatives. Methodology of research. The solution of these problems in an article carried by such methods: analysis and synthesis, generalization and systematization. Findings. This article formed their author's visionon on definition of budgeting system based on a synthesis of scientific approaches, the peculiarities of the financial structure of the enterprise in enterprises of consumer cooperatives, considered aspects on the implementation of management accounting, budget defined regulations, types of operating budgets, analyzes approaches to budgeting, examined the functions of the budget committee and considered types of operating budgets in the system of consumer cooperation. Practical value. Was estimated that using of the proposed by author model budgeting will help evaluate the effectiveness of the system of consumer cooperatives in the financial aspect.
Authors and Affiliations
I. Mykolaichuk
Keywords
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