Контрол върху изпълнението на бюджета на предприятието
Control of the implementation of the enterprice
Author(s): Ralitsa DimitrovaSubject(s): Social Sciences, Economy, Education, National Economy, Business Economy / Management, Micro-Economics, Higher Education , Financial Markets, Accounting - Business Administration, Marketing / Advertising, Business Ethics
Published by: Нов български университет
Keywords: budgeting; control; budgetary control; variance analysis
Summary/Abstract: The purpose of this article is to consider budgeting and budgetary control as a tool to increase a company’s performance and achieve its strategic goals. Budgetary control compares actual revenue and expenditure with projected values, identifying variations and enabling corrective action to be taken.The main approaches and methods for the implementation of the budgetary control system in enterprises are presented. Discussed are the most common reasons for the existence of budget deviations of the actual from the planned indicators observed in the practice of economic units.
Journal: Годишник Икономика и бизнес
- Issue Year: 4/2019
- Issue No: 1
- Page Range: 89-100
- Page Count: 12
- Language: Bulgarian