BUDGETING: HISTORICAL EXPERIENCE AND MODERN CONCEPTS
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Author(s): | Lidzhieva A. S., Sarunova M. P., |
| Number of journal: | 1(30) | Date: | February 2015 |
| Annotation: | Historical prerequisites of emergence of budgeting are examined in the article; development of its theoretical and methodical aspects is investigated. Views of foreign and domestic scientists on the definition of place and role of planning in the company control system in historical aspect are studied. The reasons prevented introduction of budgeting in the Soviet period are revealed. Development of the processes of planning in the domestic administrative practice is examined. The comparative analysis of technical and economic planning and the modern budgeting is discussed. The possibilities of using historical experience for development of modern technologies of budgeting are investigated. |
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| Keywords: | budget, planning, budget planning, budgeting, budgeting objectives, budget functions, occurrence of budgeting, budget control, variance analysis, evaluation of activities |
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