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
Related Articles
- EP ID EP321461
- DOI -
- Views 73
- Downloads 0
OPTIMAL INVESTMENT PORTFOLIO FORMATION OF AN INSURANCE COMPANY
Introduction. Financing of economic growth in Ukraine becomes more important. The activities of insurers as investors is considered very attractive, especially when they appear as providers of investment resources in the...
CLASSIFICATION OF FAMILY FORMS OF MANAGEMENT IN THE AGRARIAN SECTOR OF THE ECONOMY OF UKRAINE
Introduction. Family-owned businesses operating in the agricultural sector are an integral part of agricultural production at all stages of its formation and development in almost every country in the world. Ukraine is n...
COMPETITIVE ENTERPRISE STAFF IN THE CONTEXT OF LABOUR POTENTIAL
Introduction. The staff increasingly determines competitive position of enterprises under conditions of the European integration. This staff is focused on gaining competitive advantage in education, outcome of labor capa...
TRANSITION ECONOMIES NATIONAL POLICY OF INFLATION REGULATION: THE CASE OF HUNGARY
Introduction. Choosing the correct effective macroeconomic policies in the initial stage of market reforms is an important foundation for further transformation in this direction. Methods. The works of domestic and forei...
THE ROLE OF PUBLIC-PRIVATE PARTNERSHIP IN REALIZING ECOSYSTEM SERVICES OF FORESTRY INDUSTRY
The forest is a complex ecosystem whose natural capital is based not only on the reserves of material natural resources, but also on various ecosystem services. However, the modern world economy does not fully take into...