Formation and processing of information about deviations in managerial accounting and system of budgetary control

The article defines the functions of budget and proposes the structure of the general budget, which shows the managers how his plans would affect the financial position of the organization. However, the budgeting process is inextricably linked to the process control. Without control planning becomes meaningless. Successful implementation of such tasks as planning, monitoring for fully will contribute to proper functioning of management accounting subsystem, which ultimately increase the efficiency of sieve-manage the company.