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БЮДЖЕТУВАННЯ У СИСТЕМІ КОНТРОЛЮ ДІЯЛЬНОСТІ ПІДПРИЄМСТВА: ТЕОРЕТИЧНИЙ АСПЕКТ // Budgeting in the control system of enterprise’s activity: theoretical aspect

Author

Listed:
  • Макарук, Ф. Ф.

    (Львівська комерційна академія)

Abstract

The economic essence of budget and budgeting as constituent of financial planning and control, it’s role has been considered, as well as the necessity of application of budgeting for effective markets’ activity management has been disclosed. Розглянуто економічну сутність бюджету та бюджетування як складової фінансового планування та контролю, його роль, а також висвітлено необхідність застосування бюджетування для ефективного управління діяльністю ринків.

Suggested Citation

  • Макарук, Ф. Ф., 2010. "БЮДЖЕТУВАННЯ У СИСТЕМІ КОНТРОЛЮ ДІЯЛЬНОСТІ ПІДПРИЄМСТВА: ТЕОРЕТИЧНИЙ АСПЕКТ // Budgeting in the control system of enterprise’s activity: theoretical aspect," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 18(3).
    • Handle: RePEc:scn:000pbo:61328
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