REQUIREMENTS FOR BUDGETING SYSTEM AND ITS FUNCTIONS
Abstract
The article is devoted to the study of such an important element of the company as budgeting, which recently used Russian companies. In the process of studying it has been identified the basic requirements for budgeting and planning, such as the budget of revenues and expenditures, the cash flow budget, the budgeted balance sheet. Also the basic functions of budgeting that help to increase the company efficiency in the market.
About the Authors
O. Ageeva
ФГБОУ ВО «ГУУ»
Russian Federation
Russian Federation
E. Potapova
ФГБОУ ВО «ГУУ»
Russian Federation
Russian Federation
References
1. Агеева, О. А. Анализ проекта изменений концептуальных основ международных стандартов финансовой отчетности / О. А. Агеева, А. Л. Ребизова // Вестник университета. - 2014. - № 8. - С.96-98.
2. Агеева, О. А. Переход на международные стандарты финансовой отчетности (МСФО): проблемы теории и практики / О. А. Агеева, А. Л. Ребизова // Вестник университета. - 2012. - № 3. - С. 10-15.
3. Агеева, О. А. Требования к формированию отчетности по МСФО / О. А. Агеева // Бухгалтерский учет. - 2006. - № 14. - С. 51-57.
Review
For citations:
Ageeva O., Potapova E. REQUIREMENTS FOR BUDGETING SYSTEM AND ITS FUNCTIONS. Vestnik Universiteta. 2016;(6):110-115. (In Russ.)
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