THE FEATURES OF IMPLEMENTATION OF THE BUDGETING SYSTEM IN THE PROCESS APPROACH IN COMMERCIAL ENTERPRISES

Kardapoltsev Kirill Vladimirovich1, Burguchyov Grigoriy Ignat’evich2
1South Ural State University, Candidate of Science (Economics), assistant professor of economics, management and investment, Faculty of Economics and Management
2South Ural State University, Full-time student of Master’s program of Economics, Management and Investment, Faculty of Economics and Management

Abstract
This article is dedicated to the study of budgeting system implementation in the process approach to business management. The authors identified and described the types of business processes, especially planning and accounting information, as well as the basic stages of introduction of budgeting in business processes of a commercial organization.

Keywords: budgeting, business-process, financial responsibility centers, Management, process approach


Category: 08.00.00 Economics

Article reference:
The features of implementation of the budgeting system in the process approach in commercial enterprises // Modern scientific researches and innovations. 2015. № 4. P. 3 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2015/04/51159

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