Rostov-na-Donu, Rostov-on-Don, Russian Federation
student
student
GRNTI 06.01 Общие вопросы экономических наук
GRNTI 06.52 Экономическое развитие и рост. Прогнозир-ние и планирование экономики. Экономич. циклы и кризисы
TBK 77 Экономика. Бухгалтерский учет. Финансы
TBK 7713 Макроэкономика
TBK 7714 Микроэкономика
TBK 7717 Экономика предприятия (фирмы)
TBK 7726 Управленческий учет
TBK 777 Внешнеэкономическая деятельность (ВЭД)
BISAC BUS000000 General
The article is devoted to the research analysis of the current patterns of development of the budgeting and planning system at the enterprise. One of the effective methods of enterprise management is budgeting, as an integral part of planning. The paper analyzed budgeting, a process that exists in almost every enterprise. The budgeting process is structured and the aspects involved in this system are identified. In conclusion, it was concluded that the main goal of a modern enterprise is not only profit generation, but also sustainable development. Correct management decisions, which should be based on budgeting and pricing, can enhance these processes
accounting, budgeting, budget, management, management decisions, operating budget
1. Andreev, R.N. The economic essence and principles of budgeting // Modern trends in the development of science and technology. 2018. No. 3-11 (24). S. 36-38. 2. Voiko, A. Statement of the budgeting system at the enterprise / A. Voiko // Financial newspaper. Regional release. 2015. No. 2. S. 36-38.
2. Gabdullina, G.K., Zinnurova, F.M. The concept and essence of enterprise budgeting, types and content of budgets // Modern society and power. 2017. No. 2 (12). S. 163-168.
3. Garifulin, A. Improving the planning and budgeting system of the enterprise [Electronic resource] / A. Garifulin // Directory of the economist. 2017. No. 1. - Access mode: http://www.profiz.ru.
4. Shumilina, VE Financial mechanisms of enterprise profit management / VE Shumilina, VV Sarkisyan, AV Bliznyukova // Topical issues of ensuring economic security in the Russian Federation in the digital economy. - Melbourne: AUS PUBLISHERS, 2018 .-- S. 1-7.
5. Shumilina, V. Ye. Ways of increasing the financial stability of an enterprise to ensure economic security / V. E. Shumilina, K. N. Abdullaeva, T. V. Sushkova //: Modern problems of economic security, accounting and law in the Russian Federation. Volume 4, January 11, 2018 - 31 2019, 2019 .-- P. 5. - DOI 10.26526 / conferencearticle_5c50616cd8cac1.84580638.
6. Nemirovsky, I.B., Starozhukova, I.A. Budgeting. From strategy to budget - a step-by-step guide [Text] / I.B. Nemirovsky, I.A. Starozhukov. - M .: publishing house "Williams", 2016. - 510 p.
7. Nikitina, N. Problems of setting the budgeting system at enterprises and ways to solve them [Text] / N. Nikitina // Financial newspaper. 2018.No. 9.P. 37-40.
8. Shumilina, V. E. Factors influencing the price decisions of the enterprise / V. E. Shumilina, A. P. Nelipa // Economic security, accounting and law in the Russian Federation: realities and prospects, 05 May - 05 2019, 2019 .-- S. 51-55.
9. Shumilin, P. E. Accounting model of the decision support system / P. E. Shumilin, V. A. Eremenko // Scientific review: theory and practice. - 2020. - T. 10. - No. 4 (72). - S. 612-619. - DOI 10.35679 / 2226-0226-2020-10-4-612-619.