Аффилиация
a Kemerovo Institute of Food Science and Technology (University), Kemerovo, Russia
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http://creativecommons.org/licenses/by/4.0/), позволяет другим распространять, перерабатывать, исправлять и развивать произведение, даже в коммерческих целях, при условии указания автора произведения.
Аннотация
The ordered system of tax, measurement and information interpretation which is necessary for decision-making in the managerial account of organization, is the important constituent of a finance administration of organization. Budgeting is also a part of finance administration system, and it represents budgetary management along with planning on the centers of financial responsibility. The article gives information about the conducted research, determining interrelation between the system of budgets and managerial account in financial management. The budgeting includes the mechanism of incomes, costs, resources planning. In this case the managerial account is a data vendor. Managerial account uses the methods of system construction of plans (budgets). The authors study different approaches to budgets formation and system of the managerial account formation. The paper pays special attention to storekeeping as the basic property requiring updating and to problems of security substantiation, which many organizations give not enough attention to. The basic method used in the article is the method of scientific abstraction, and also monographic method. The authors come to the conclusions that use of budgeting principles focused on the result leads to the best finance results of the enterprise, to safe-keeping and integrity, and to the increase of staff responsibility.
Ключевые слова
Budget,
budgeting,
managerial account,
finance administration,
company programming
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