BUDGETING IN THE HOUSEHOLDERS SOCIETY
The article illustrates the actual aspects of financial planning, the requirements to budgeting (estimates) of revenues and expenditures in the householders societies and to the accounting and control organization of revenues and expenditures of the HOA.
Keywords: budget, budgeting, revenue estimates, cost estimates.
Tatiana A. Korneeva, Doctor of Economics, Professor; Tatiana Y. Kurnoskina, post-graduate - Samara State University of Economics.