Home  Journals  International Accounting  42(240) - 2012 November

History of budgeting

Available online: 14 November 2012

Subject Heading: PAGES OF HISTORY

JEL Classification: 

In the article the features of development of budgeting views in a world and domestic science are considered. Stages of formation of budgeting as technologies of management in the Russian companies are designated. The factors interfering and limiting application of budgeting at the modern enterprises are allocated.

Keywords: budget, budgeting, planning, managerial accounting, controlling

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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