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International Accounting
 

Evolutionary processes in sphere of economic planning as theoretical aspect of definition of place of budgeting in functional of financial management

Vol. 15, Iss. 25, JULY 2012

Available online: 4 July 2012

Subject Heading: Accounting problems

JEL Classification: 

Beskorovaynaya S.A. PhD in Economics, associate professor of chair " the Finance, the account and the analysis", Moscow State University of Printing Arts of a name of Ivan Fedorov
stella.nova.2009@yandex.ru

In the article the main stages of formation of economic planning are considered, general-theoretical and philosophical approaches to definition of the main concepts are presented, the budgeting place, as instrument of planning formalizing process, in the general control system of finance of the economic subject is defined.

Keywords: budgeting, planning, financial management

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

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