Voronezh, Voronezh, Russian Federation
: In the modern economy, companies should study and apply various methods of management accounting, cost calculation and budgeting. Budgeting is a part of the planning system that covers the financial performance of a company. According to M. A. Vakhrushina, one of the main methods of planning the company’s budget is the allocation of financial responsibility centers( CFOs), each of which includes certain financial and economic indicators. When developing the budget, a significant amount of regulatory information is taken into account– consumption rates, prices, tariff rates, etc.To obtain and group this information, complex analytical work is carried out, an inventory of the company’s income and expenses. As a result, a budgeting strategy is developed, which includes the work of interrelated and interdependent planning and accounting blocks. Each block gets its own status – revenue center (CD), profit center (CP), cost center (TS), etc., a division is created that manages budget planning, and the manager of this division assumes the powers of the deputy Directors of the compan
budgeting, strategic objectives, cash flows, management accounting, economic indicators, lines of responsibility
1. Vahrushina, M.A. Byudzhetirovanie v sisteme upravlencheskogo ucheta malogo biznesa:metodika i organizaciya postanovki : monografiya / M.A. Vahrushina, L.V.Pashkova// Moskva: Vuzovskiy uchebnik :INFRA-M, 2020.-114 s. - (Nauchnaya kniga)
2. Nezamaykin, V.N. Finansovoe planirovane i byudzhetirovanie : uchebnoe posobie / V.N.Nezamaykin, N.A. Platonova, I.M. Pomorceva; pod red. Prof. V.N.Nezamaykina. - 2-e izd., ispr. i dop. - Moskva : INFRA-M, 2021. - 112s.
3. Kerimov, V.E. Uchet zatrat, kal'kulirovanie i byudzhetirovanie v otdel'nyh otraslyah proizvodstvennoy sfery: Uchebnik dlya bakalavrov. - 11-e izd., ster. - M.:Izdatel'sko-torgovaya korporaciya «Dashkov i Ko», 2020. - 384 s..
4. Serebryakova T.Yu., Upravlencheskiy uchet: uchebnik / T.Yu. Serebryakova, O.A. Biryukova, O.G. Gordeeva, E.A. Ivanov, O.R. Kondrashova ; pod red. T.Yu. Serebryakovoy. - Moskva : INFRA-M, 2021. -553s.
5. Samylin, A.I. Korporativnye finansy. Finansovye raschety: uchebnik / A.I. Samylin. - Izd. Ispr. I dop. - M.: INFRA-M,2018. - 472s.
6. Babich, T.N., Vertakova, Yu.V. Operativno-proizvodstvenno planirovanie : ucheb. posobie / T.N. Babich, Yu.V. Vertakova. - M. : RIOR: INFRA-M, 2019. - 257s.
7. Bezrukova T.A., Morkovina S.S.,Analiz i diagnostika finansovo-hozyaystvennoy deyatel'nosti predpriyatiy: uchebnik, Moskva: UMO RAE, 2020. - 600s.
