RESOLVING PROBLEMS OF FINANCE PLANNING AND BUDGETING AT TODAY'S ENTERPRISE

Success of budgeting depends both on thorough compliance with all regulations and procedures of making up and checking budget performance and on the level of training and qualification of managers and executors of the budget process. The article depicts opportunities of managerial and marginal forma...

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Autores principales:	Andrey V. Bistrov, Olga N. Likhacheva, Alla R. Esina
Formato:	article
Lenguaje:	RU
Publicado:	Plekhanov Russian University of Economics 2017
Materias:	budgeting automation budget of cash flow movement budget of profit and expenditure budget balance budgeting control key values finance planning Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/1bc765909cf14e6faee8e006f080972d
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spelling	oai:doaj.org-article:1bc765909cf14e6faee8e006f080972d2021-11-15T05:20:43ZRESOLVING PROBLEMS OF FINANCE PLANNING AND BUDGETING AT TODAY'S ENTERPRISE2413-28292587-925110.21686/2413-2829-2015-5-42-48https://doaj.org/article/1bc765909cf14e6faee8e006f080972d2017-09-01T00:00:00Zhttps://vest.rea.ru/jour/article/view/80https://doaj.org/toc/2413-2829https://doaj.org/toc/2587-9251Success of budgeting depends both on thorough compliance with all regulations and procedures of making up and checking budget performance and on the level of training and qualification of managers and executors of the budget process. The article depicts opportunities of managerial and marginal formats of budgets. It is shown that managerial format of principle corporate budgets can be used to calculate the planned figure of economic added value, free cash flow and other key values, while marginal format to carry out CVP analysis for the company in general and for separate types of products. The authors put forward recommendations aimed at coordinating finance figures with the motivation system. They stipulate the necessity to raise the quality of finance planning and budgeting, including cases of higher involvement of top management and ordinary employees in the budgeting process. Requirements to software used in the process of finance planning and budgeting automation were formulated. The field of application- the process of finance planning and budgeting at Russian enterprises.Andrey V. BistrovOlga N. LikhachevaAlla R. EsinaPlekhanov Russian University of Economicsarticlebudgeting automationbudget of cash flow movementbudget of profit and expenditurebudget balancebudgetingcontrol key valuesfinance planningEconomics as a scienceHB71-74RUВестник Российского экономического университета имени Г. В. Плеханова, Vol 0, Iss 5, Pp 42-48 (2017)
institution	DOAJ
collection	DOAJ
language	RU
topic	budgeting automation budget of cash flow movement budget of profit and expenditure budget balance budgeting control key values finance planning Economics as a science HB71-74
spellingShingle	budgeting automation budget of cash flow movement budget of profit and expenditure budget balance budgeting control key values finance planning Economics as a science HB71-74 Andrey V. Bistrov Olga N. Likhacheva Alla R. Esina RESOLVING PROBLEMS OF FINANCE PLANNING AND BUDGETING AT TODAY'S ENTERPRISE
description	Success of budgeting depends both on thorough compliance with all regulations and procedures of making up and checking budget performance and on the level of training and qualification of managers and executors of the budget process. The article depicts opportunities of managerial and marginal formats of budgets. It is shown that managerial format of principle corporate budgets can be used to calculate the planned figure of economic added value, free cash flow and other key values, while marginal format to carry out CVP analysis for the company in general and for separate types of products. The authors put forward recommendations aimed at coordinating finance figures with the motivation system. They stipulate the necessity to raise the quality of finance planning and budgeting, including cases of higher involvement of top management and ordinary employees in the budgeting process. Requirements to software used in the process of finance planning and budgeting automation were formulated. The field of application- the process of finance planning and budgeting at Russian enterprises.
format	article
author	Andrey V. Bistrov Olga N. Likhacheva Alla R. Esina
author_facet	Andrey V. Bistrov Olga N. Likhacheva Alla R. Esina
author_sort	Andrey V. Bistrov
title	RESOLVING PROBLEMS OF FINANCE PLANNING AND BUDGETING AT TODAY'S ENTERPRISE
title_short	RESOLVING PROBLEMS OF FINANCE PLANNING AND BUDGETING AT TODAY'S ENTERPRISE
title_full	RESOLVING PROBLEMS OF FINANCE PLANNING AND BUDGETING AT TODAY'S ENTERPRISE
title_fullStr	RESOLVING PROBLEMS OF FINANCE PLANNING AND BUDGETING AT TODAY'S ENTERPRISE
title_full_unstemmed	RESOLVING PROBLEMS OF FINANCE PLANNING AND BUDGETING AT TODAY'S ENTERPRISE
title_sort	resolving problems of finance planning and budgeting at today's enterprise
publisher	Plekhanov Russian University of Economics
publishDate	2017
url	https://doaj.org/article/1bc765909cf14e6faee8e006f080972d
work_keys_str_mv	AT andreyvbistrov resolvingproblemsoffinanceplanningandbudgetingattodaysenterprise AT olganlikhacheva resolvingproblemsoffinanceplanningandbudgetingattodaysenterprise AT allaresina resolvingproblemsoffinanceplanningandbudgetingattodaysenterprise
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RESOLVING PROBLEMS OF FINANCE PLANNING AND BUDGETING AT TODAY'S ENTERPRISE

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