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Процесс Бюджетирования Как Ключевой Инструмент В Системе Финансового Управления Промышленным Предприятием

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  • ДЖЕНУА ЖАН-ПОЛЬ

Abstract

The budgeting is regarded in this article, as well as in the author's thesis, as the development of budgets (plans) of a company and the follow-up control and correction if the actual outcome departs from the goals set in the budget; budgeting is seen as the main instrument of management in a modern commercial organization, providing correspondence to the goals set in the short-term planning.

Suggested Citation

  • Дженуа Жан-Поль, 2009. "Процесс Бюджетирования Как Ключевой Инструмент В Системе Финансового Управления Промышленным Предприятием," Izvestiâ Sankt-Peterburgskogo gosudarstvennogo èkonomičeskogo universiteta Известия Санкт-Петербургского государственного экономического университета, CyberLeninka;Федеральное государственное бюджетное образовательное учреждение высшего образования «Санкт-Петербургский государственный экономический университет (СПбГЭУ)», issue 1, pages 121-124.
    • Handle: RePEc:scn:032786:15923675
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