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2012, № 8 (144)



Lapaeva M.G., Alekseyeva Ye.Yu. THE DEVELOPMENT AND IMPLEMENTATION OF BUDGETING ON THE BASIS OF FINANCIAL RESPONSIBILITY CENTERS ON THE ENGINEERING PLANTThe article deals with the development and implementation of budgeting for engineering enterprises. The budgeting project based on financial responsibility centers is proposed, the solution algorithm of the budgeting process implementation is refined.Key words: budgeting, budget management, algorithm, centers of financial responsibility.

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References:

1. Data of Federal Service of State Statistics [Еlectronic resource]. — Access mode: http://www.gks.ru

2. Dobrovol'skii E., Karabanov B., Borovkov P. and other. Budgeting step by step. — SPb., 2008. — 448 p.

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About this article

Authors: Alekseeva E.Yu., Lapaeva M.G.

Year: 2012


Editor-in-chief
Sergey Aleksandrovich
MIROSHNIKOV

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