Home  Journals  International Accounting  23(221) - 2012 June

Debatable question of essence of concept "budgeting"

Available online: 15 June 2012

Subject Heading: PROBLEMS. OPINIONS. SOLUTIONS

JEL Classification: 

In the article on the basis of the analysis of opinion of domestic and foreign economists various theoretical approaches to concept "budgeting" definition for the purpose of achievement of the best understanding of essence of this economic instrument of management by the organization are considered.

Keywords: budgeting, planning, financial management

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

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