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Бюджетирование В Иерархических Структурах

Author

Listed:
  • Кузнецов Леонид Александрович

    (Липецкий государственный технический университет)

  • Дорин Никита Павлович

    (Липецкий государственный технический университет)

Abstract

Отмечено, что в рамках бюджетного планирования в многоуровневых финансовых структурах возникает проблема согласования бюджетных планов на различных уровнях между собой. На основе теории активных систем предложен подход и разработана соответствующая методика, позволяющая согласовать эти планы.The system of budgets that is developing in the budgeting process should be associated with the items of financial structure. In the process of budgeting in multilevel structures there is a problem of budget plan concordance between different levels that, in case of sufficient independence of subsidiary financial structure elements, can lead to the problem of objectives matching between different elements of financial structure. The paper considers the problem of coordinated budget plan construction for multilevel financial structure.

Suggested Citation

  • Кузнецов Леонид Александрович & Дорин Никита Павлович, 2012. "Бюджетирование В Иерархических Структурах," Проблемы управления, CyberLeninka;Общество с ограниченной ответственностью "СенСиДат-Контрол", issue 3, pages 64-70.
    • Handle: RePEc:scn:009530:14049682
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