BUDGETING METHODOLOGY IN SMALL BUSINESS ENTITIES USING AN EXAMPLE OF FOOD INDUSTRY
The paper represents the relevance of budgeting implementation at small enterprises, approaches to characterization of the "budgeting" concept and its basic concepts. The article illustrates the features of budgeting at small food industry enterprises, and sales budget format, adapted to the needs of small businesses.
Keywords: small business, budgeting, cost budgeting, the concept of budgeting, budget sales.
Tatyana E. Tatarovskaya, post-graduate, Samara State University of Economics.