BUDGETING AND ACCOUNTING OF ESTIMATED LIABILITIES IN AUTOMOBILE OPERATING COMPANIES
The article illustrates the procedure to develop the budget of estimated liabilities in automobile operating companies in order to create an objective basis for assessing the company activities and its individual business units within a certain period.
Keywords: budgeting, estimated liability, discounting, discounted cost.
Irina A. Svetkina, Candidate of Economics, Associate Professor of Samara State University of Economics.