Features advanced budgeting in organizations of wholesale trade

Trading companies have a higher turnover of funds compared with companies in other industries and lower profitability of a turn. Consequently, for organizations of this sector is especially important the operational management of financial and economic activities aimed at improving turnover of assets, profitability and liquidity. In the article the main approaches to creation of system of management accounting in trade and its main element is budgeting. The peculiarities of application of concepts advanced budgeting in the trading companies.