BUDGETING AS AN INSTRUMENT FOR ENTERPRISE BUSINESS MANAGEMENT


Osipov V.I., Naumenko V.A.

The concept "budget" is under discussion; the role of budgeting in enterprise business management is defined; there are provided characteristics for certain budget kinds and there is suggested the procedure of their implementation to the management process. Keywords: budgeting, management, the role of budget, enterprise business, planning, control.

Vladimir I. Osipov, Professor; Vitaliy A. Naumenko, Master’s Degree student. – Samara State University of Economics.


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