The problems of the budgeting (planning) in a market economy
Journal Title: Економіка: реалії часу - Year 2017, Vol 5, Issue 33
Abstract
The problems of the budgeting (planning) are one of the main issues in the study of improving the efficiency of the industrial enterprises. The importance of this issue is because the results of the activities are practically directly depending on the reliability of the plans. The economists have studied the issue of budgeting for many years. Traditional approaches ("budgeting with increments" and "budgeting from scratch") were developed, as well as flexible budgeting, which was manifested in the systems of "cost-output-profit", "standard-cost" and ABC-method, that are fairly expensive in the implementation, but which do not give the objective results for a correct management decision.
Authors and Affiliations
Viktor Namiasenko
Keywords
Related Articles
- EP ID EP323981
- DOI -
- Views 122
- Downloads 0
Fixed assets investment modernization factors
Market conditions of the economy, competitive environment and globalization processes necessitate radical change of approaches to improving the use of fixed assets by enterprises. Especially actual in today's conditions...
Influence of modification indicators of enterprises’ work (workshops, divisions) on the final result of enterprises’ business activities
The article considers the break-even point during changing the price of goods, as well as profitability and economic feasibility with different amount of distributed goods.It is proposed to determine the break-even value...
The Development of transport sector in Ukraine: current status and European experience
The article examines institutional support and the current status of the transport sector. Special attention is paid to the civil aviation. The indicators of industrial activity and the instruments of government support...
Experience of development of shopping centers in the Great Britain.
Is investigated process of origin and development of shopping centers in мthe Great Britain, and problems which thus arose, and approaches to their decision are analyzed. It is considered the significant effect on trade...
Regulation system of raiding in Ukraine
The article provides concept and nature of raiding, an overview of seven stages of the evolution in Ukraine. Investigates the scheme of taking and possible seizure of the company response. Forms a regulation system of ra...