Subject. This article discusses the issues of improving the methodology of budgeting as a management technology necessary for enterprises and groups of companies to solve urgent problems. Objectives. The article aims to substantiate the principles of data modeling in management accounting and budgeting systems and develop data modeling tools focused on achieving the goals of enterprises. Methods. For the study, we used the methods of logical analysis and a systems approach. Results. The article substantiates the principles of data modeling in the budgeting and management accounting systems of enterprises and groups of companies and offers the authors-developed data modeling tools based on the above principles for implementation in spreadsheets. Conclusions. The development of a budgeting system for enterprises and groups of companies should be associated with data modeling based on the principles and approaches to their systematization and structuring formulated in the article.
Keywords: carbon emission allowances, carbon units, management reporting, crop production
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