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International Accounting
 

Introduction of budgeting with shift of a window for design activity in the organizations with an annual cycle of financial planning

Vol. 14, Iss. 34, SEPTEMBER 2011

Available online: 9 September 2011

Subject Heading: Account problems

JEL Classification: 

Kozlov A.S. Associate professor of economic sciences, the senior lecturer, the independent expert, Closed joint-stock company «ZBA»
kozlov_as@rambler.ru

Erak O.A. The commercial director, Closed joint-stock company «ZBA»
oe@cba.ru

Any organization for own success in the market puts the strategic purposes connected with maintenance of competitiveness products, services, technologies and business processes. Unfortunately, not all strategic targets are reached. The most researches show that only about 20 % of strategic initiatives of a management are realized.
     The most effective tool of achievement of strategic targets are programs and projects. But they are not always realized without problems of daily production. The majority of heads use administrative-functional methods which are badly combined with the decision of problems.
     The article is intended for the heads interested in improvement of quality of financial planning of design activity at a coordination with cycle of financial planning, efficiency and productivity of use of resources and financial assets, allocated for design activity.

Keywords: top management, the finance, management, budgeting, the project

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

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