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
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