Planning and budgeting of activities of enterprises in the conditions of uncertain and changing environment
Journal Title: Ринкова економіка: сучасна теорія і практика управління - Year 2015, Vol 2, Issue 1
Abstract
The problems of planning and budgeting at the enterprises in an uncertain and changing environment. The correlation of related concepts of planning and budgeting as a single process with a predominance of budgeting as a system of timely adjustment targets, taking into account the effect of environment on the activity of the enterprise. The main methodological approaches to accounting for uncertainty about the future impact of the environment when setting targets enterprise budgets and examples of their practical implementation.
Authors and Affiliations
A. Kolosov
Keywords
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