Problems of planning incomes and expenditures in Russian enterprises: management and economic aspects

Annotatoin: This article provides an overview of the main problematic aspects of income and expenditure planning in Russian enterprises. In particular, the managerial and economic aspects of the issue under consideration are considered, since they are often identified in the scientific literature. Within the framework of the article, the author puts an equal sign between the concepts of "planning" and "budgeting" to achieve this goal, namely, identifying planning problems at Russian enterprises.