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Finance and Credit

44(524) - 2012 November

Budgeting: methodology or tool

Vol. 18, Iss. 44, NOVEMBER 2012

Available online: 27 November 2012

Subject Heading: FINANCIAL PLANNING

JEL Classification:

Nezamaikin V.N. Doctor of Economic Science, Professor of department "Financial Management", the Financial University under the Government of the Russian Federation
NezamaikinVN@rambler.ru

Yurzinova I.L. Doctor of Economic Science, Professor of department "Financial Management", the Financial University under the Government of the Russian Federation
YurzinovaIL@rambler.ru

The article is devoted to the actual problem at the present time: budgeting reference to methodology or planning instruments. The advantages and disadvantages of each approach are analyzed, the recommendation on optimization of system of financial planning in the organization is offered. The key directions of development of systems of the financial planning, realized by budgeting are considered.

Keywords: financial planning, budgeting methodology, responsibility centers, budget system, budgeting tool

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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