Budget planning in industrial companies: assignment, principles, structure
Автор: Vasilyev М.А.
Журнал: Известия Санкт-Петербургского государственного экономического университета @izvestia-spgeu
Рубрика: Творчество молодых ученых
Статья в выпуске: 6 (90), 2014 года.
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The article reveals the essence and characteristics of budget planning at the enterprises. The article also discloses the connection of budget management and planning with strategic management. The necessity of implementing of activity-based budgeting is proved, its essence and positive effects are researched.
Industrial company, budgeting, process-based approach
Короткий адрес: https://sciup.org/14875405
IDR: 14875405
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