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Economic Analysis: Theory and Practice
 

Records management and control as components of budgeting process of building organizations

Vol. 8, Iss. 12, APRIL 2009

Available online: 29 September 2009

Subject Heading: Budgeting

JEL Classification: 

Zubareva E.V. candidate of economic sciences, professor of the department of accounting, ANO VPO CS RF “Russian University of cooperation” ;

Quick planning of operation of a building organization and further control of fulfillment of plan targets are impossible without formation of budget as the main instrument of flexible management ensuring higher management of information about realization of actions aimed to achieve targets of development of a business entity.
     Operative management ensure operative processing of “indicative” signals of the current production activity of a business entity with the purpose to receive information about results of current budgets execution for their appraisal and analysis of arising fluctuations.

Keywords: management, resources, organization, cooperation, planning, information, purpose, entity, accounting, control, processing, budget

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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