METHODOLOGICAL AND ORGANIZATIONAL ASPECTS OF BUDGETING AT THE CENTERS OF RESPONSIBILITY OF BEER PRODUCTION ENTERPRISES
Journal Title: ЕКОНОМІЧНИЙ ДИСКУРС - Year 2017, Vol 1, Issue 4
Abstract
Introduction. The state of the economy requires the creation of a qualitatively new management system, more operational, market-friendly, and a reliable accounting and control system focused on providing domestic needs for the effective operation of enterprises producing beer. Solving the problems of optimal formation and distribution of enterprise resources on the basis of implementing rational organizational changes can provide management accounting. Budgeting is one of the elements of managerial accounting, which is increasingly being introduced into the work of domestic enterprises. Methods. A systematic approach, which is a form of applying the theory of knowledge and dialectics to the study of processes occurring in nature, in society, is used to reflect the economic activity of the enterprise. Results. The main principles of budgeting at the enterprise are analyzed in the result of the research. The propositions concerning expediency of introduction of cross-cutting system of budgets are substantiated. The main technological features of brewing enterprises that influence the organization and keeping the accounting of work in progress are investigated. The sequence of introduction of budgeting of expenses at the enterprises of beer production is offered. Discussion. Prospective areas for further research are the introduction of a cross-cutting system of budgets, as well as the study and improvement of methodological and organizational aspects of accounting and control of the unfinished brewery production.
Authors and Affiliations
Svіtlana Golovatska, Mariia Popovych
Keywords
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