Top.Mail.Ru
Preview

Vestnik Universiteta

Advanced search

THE USE OF THE BUDGETING PROCESS IN THE ENVIRONMENT OF A SMALL BUSINESS AT THE MODERN DEVELOPMENT STAGE OF THE RUSSIAN ECONOMY

https://doi.org/10.26425/1816-4277-2018-6-93-99

Abstract

The influence of various factors on the requirements for building a budgeting system for small businesses is investigated. The creating a comprehensive simplified model of a budgeting system for small businesses, which is a complex multi-stage process including methodological and organizational components, is suggested. A list of activities to build a financial structure for a small business, as well as advice and recommendations for comprehensive organization of the budgeting system is provided.

About the Authors

O. Ageeva
State University of Management
Russian Federation


A. Devyanina
State University of Management
Russian Federation


References

1. Vahrushina M. A., Pashkova L. V. Byudzhetirovanie v sisteme upravlencheskogo ucheta malogo biznesa: metodika i organizaciya postanovki: monografiya [Budgeting in the Management Accounting System for Small Business: Methods and Organization of Statement: Monograph]. Moscow, INFRA-M, 2017. 114 p.

2. Volkova O. N. Upravlencheskij uchet: uchebnik i praktikum dlya akademicheskogo bakalavriata [Management Accounting: Textbook and Workshop Manual for Academic Baccalaureate]. Moscow, YouRight, 2016. 461 p.

3. Grigoryan E. S., Yourasov I. A. Korporativnaya social’naya otvetstvennost’: uchebnoe posobie dlya studentov vuzov [Corporate Social Responsibility: Textbook for University Students]. Moscow, Dashkov & C, 2016. 248 p.

4. Karpov A. E. Ehffektivnaya sistema byudzhetirovaniya i upravlencheskogo ucheta: prakticheskie sovety i rekomendacii [Effective Budgeting and Management Accounting System: Practical Advice and Recommendations]. Moscow, 2016. 176 p.

5. Platonova N. A., Fyodorov Ya. P. Finansovoe planirovanie i byudzhetirovanie: uchebnoe posobie [Financial Planning and Budgeting: Textbook]. Moscow, INFRA-M, 2017. 96 p.


Review

For citations:


Ageeva O., Devyanina A. THE USE OF THE BUDGETING PROCESS IN THE ENVIRONMENT OF A SMALL BUSINESS AT THE MODERN DEVELOPMENT STAGE OF THE RUSSIAN ECONOMY. Vestnik Universiteta. 2018;(6):93-99. (In Russ.) https://doi.org/10.26425/1816-4277-2018-6-93-99

Views: 543


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 License.


ISSN 1816-4277 (Print)
ISSN 2686-8415 (Online)