FEATURES OF APPLICATION OF BUDGETING MODELS IN MODERN CONDITIONS
Abstract
The paper deals with the issues of development and implementation of the new budgeting models and relative budgeting methods in the current practices of company management. Special focus is drawn to the advantages and disadvantages of using different budgeting models, where all models are classified according to the fact whether they cover all types of the company’s activities, or just specific types of activities.
Key words: budgeting, budgeting models, budgeting methods, beyond budgeting, managing for value, balanced scorecard.
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DOI: https://doi.org/10.26886/2414-634X.7(26)2018.1
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