The article considers organization of budgetary control in the system of micro-budgeting. The author introduces such concepts as budget audit and performance audit of budgeting system. The paper provides their characteristics and offers the system of the balanced scorecard used for strategic budgetary control on the example of the particular meat-processing organization of agro-industrial complex.
Ermakova N.A. Ob uchetnom mekhanizme vzaimosvyazi sistem tekushchego i strategicheskogo upravlencheskogo kontrolya [On the accounting system of the current relationship and mechanism of the strategic management control]. Mezhdunarodnyi bukhgalterskii uchet – International accounting, 2009, no. 2.
Ivashkevich V.B. Bukhgalterskii upravlencheskii uchet [Management accounting: a textbook]. Moscow, Ekonomist Publ., 2003, 618 p.
Kotlyachkov O.V., Kotlyachkova N.V. Pokazateli i kriterii effektivnosti ispol'zovaniya sredstv, primenyaemye dlya audita effektivnosti [Indicators and criteria for the use of funds to audit the effectiveness]. Mezhdunarodnyi bukhgalterskii uchet – International accounting, 2013, no. 2.
Lagutin I.B. Audit effektivnosti v sisteme regional'nogo finansovogo kontrolya [Audit of the effectiveness of the system of regional financial control]. Reformy i pravo –Reforms and law, 2011, no. 2.
Nikulina S.N. Teoreticheskie i metodologicheskie aspekty byudzhetirovaniya v sisteme upravlencheskogo ucheta pererabatyvayushchikh organizatsii agropromyshlennogo kompleksa.Ekonomika: mirovoi istoricheskii opyt i sovremennye problemy: kollektivnaya monografiya [Theoretical and methodological aspects of budgeting in the system of management accounting of the processing organizations of agro-industrial complex. Economy: world historic experience and contemporary issues: a collective monograph]. Stavropol, Logos Publ., 2013.
Nikulina S.N. Dokumentirovanie i finansovaya struktura sistemy byudzhetirovaniya v organizatsiyakh pererabatyvayushchei sfery agropromyshlennogo kompleksa. Sotsial'no-ekonomicheskoe razvitie: problemy i resheniya: kollektivnaya monografiya [Documenting and financial structure of the budgeting system in organizations of processing areas of agro-industrial complex. Socio-economic development: problem and solutions: a collective monograph]. Stavropol, Logos Publ., 2013.
The Federal Law “On Auditing activities” of December 30, 2008 № 307-FZ. (In Russ.)
The Federal Law “On Accounting” of December 06, 2011 № 402-FZ. (In Russ.)
The Federal Law “On Audit Chamber of the Russian Federation” of April 05, 2013 № 41-FZ. (In Russ.)
Standard of financial control “Audit of the efficiency of the use of public funds” SFC 104. Approved by the decision of Board of Accounting Chamber of the Russian Federation (Protocol of June 9, 2009 № 31K (668)). Available at: Link. (In Russ.)
