+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
Economic Analysis: Theory and Practice
 

Adaptation traditional budgeting system to the model production

Vol. 9, Iss. 7, MARCH 2010

Available online: 3 March 2010

Subject Heading: Budgeting

JEL Classification: 

Nesterov L.E. graduate student of department of calculation, analysis and Audit, Volga State Academy of Water Transport
vgavt@aqua.sci-nnov.ru

Sivovolov N.V. candidate of economic science, professor chairman of department of calculation, analysis and Audit, Volga State Academy of Water Transport
vgavt@aqua.sci-nnov.ru

The views expressed herein are the characteristics of enterprises undertaking model production and developmental work. A new strategy introduced herein concerns adaptation of traditional budgeting methods to theses characteristics by means of corrective coefficients for all the factors in every department work. The use of this strategy allows of reducing considerably predicted budgets variation from actual expenses.

Keywords: traditional budgeting, adaptation, model production, science content, equalizing coefficients

View all articles of issue

 

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

Journal current issue

Vol. 23, Iss. 4
April 2024

Archive