BUDGETING FEATURES IN HOLDING TYPE COMPANIES


Savelyeva I.M.

Nowadays, the number of holding type companies is increasing. It is necessary to establish the consolidated budget for effective management of finances in the holding. This article discusses the advantages and disadvantages of "top-down" and "bottom-up" budgeting on the basis of what a new method of "top-down-up" is proposed in order to achieve the purposes of holding and optimizing the process of consolidation. Moreover, the article examines the main problems associated with the consolidation, on the basis of which the principles of budgeting in the holding are proposed.

Irina M. Savelyeva, a post-graduate student of Ulyanovsk State University.


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