FEATURES OF APPLICATION OF BUDGETING MODELS IN MODERN CONDITIONS

N. Pohribna, N. Yuvzhenko

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.


Full Text:

PDF

References


Karpov, A.E. (2006). 100% prakticheskogo byudzhetirovaniya. Kniga 1 «Byudzhetirovanie, kak instrument upravleniya» [100% of practical budgeting. Book 1 “Budgeting as a Management Tool”]. Rezul'tat i kachestvo [Result and Quality]. 117-120. [in Russian].

Kochnev, A., Stupakova, M. (2007). Ideal'nyj byudzhet [The Perfect Budget]. Finansovyj direktor [Financial Director]. no. 12. 33-39. [in Russian].

Korkuna, D. (2009). Biudzhetuvannia u systemi finansovoho planuvannia pidpryiemstva [Budgeting in the system of financial planning of the enterprise]. Formuvannia rynkovoi ekonomiky v Ukraini [Formation of the market economy in Ukraine]. no. 19. 330-334. [in Ukrainian].

Kucherenko, A.I. (2010). Byudzhetirovanie kak metod finansovogo planirovaniya deyatel'nosti organizacii [Budgeting as a method of financial planning of an organization’s activity]. Spravochnik ehkonomista [Handbook of an Economist]. no.3. 23-26. [in Russian].

Melnyk, O.H. (2009). Metody biudzhetnoho planuvannia [Methods of Budget Planning]. Finansy Ukrainy [Finances of Ukraine]. no. 12. 37-46. [in Ukrainian].

Novikova, E. (2009). Byudzhetirovanie: «za» ili «protiv» [Budgeting: “for” or “against”]. Finansovyj direktor [Financial Director]. no 7. 57-59. [in Russian].

Pozhuieva, T. (2017). Biudzhetuvannia yak napriamok udoskonalennia systemy upravlinnia diialnistiu pidpryiemstv [Budgeting as a direction of improvement of the management system of enterprises]. Visnyk ekonomichnoi nauky Ukrainy [Bulletin of Economic Science of Ukraine]. no. 1 (32). 73-77. [in Ukrainian].

Sertakov, A., Sertakov, K. (2009). Ot periodicheskogo k skol'zyashchemu byudzhetirovaniyu [From Periodic to Sliding Budgeting]. Finansovyj direktor [Financial Director]. no.8. 12-15. [in Russian].




DOI: https://doi.org/10.26886/2414-634X.7(26)2018.1

Refbacks

  • There are currently no refbacks.