Home  Journals  International Accounting  39(285) - 2013 October

Aspects of small enterprises budgeting

Available online: 28 October 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

Present-day macroeconomic conditions demand the searching for effective instruments for maintenance the competitiveness on necessary level of small enterprises. In this work the urgency of the budgeting system application in the small-size business is analyzed, the structure of budgets, sales budget format are suggested, and the main directions of planning quality improvement and minimization of deviation risk are represented. In the article economic and mathematical models application for increasing of budgeting procedures quality is suggested.

Keywords: small enterprises, budgeting, internal control system, nonfinancial indicators

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

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