BUDGETING AND ANALYSIS IN HOLDING ENTERPRISES
In the article the basic stages of working out the budget at holding enterprises consisting of three budgets - operational, investment and financial are presented. In article the budgeting system at holding enterprises is suggested as the information base of the analysis and sequence of carrying out the administrative analysis at the enterprise, allowing investigating and estimating the results of its activity.
Elena A. Khramova, posttgraduate student of Mordovian State University named after N.P. Ogareva.