Совершенствование управления на перерабатывающих предприятиях на основе бюджетирования

Improvement of Processing Enterprises Management on the Budgeting Base

Zotov V. P. ^a

Affiliation

a Kemerovo Institute of Food Scince and Technology

Copyright ©Zotov et al. This is an open access article distributed under the terms of the Creative Commons Attribution 4.0. (http://creativecommons.org/licenses/by/4.0/), allowing third parties to copy and redistribute the material in any medium or format and to remix, transform, and build upon the material for any purpose, even commercially, provided the original work is properly cited and states its license.

Abstract

Theoretical and practical aspects of planning and management of a processing enterprise on the budgeting base are cosidered. The concepts of «budget» and «budgeting» are made more explicit, the classification of budgets for processing enterprises is improved.

Keywords

Budget, budgeting

REFERENCES

Кирков А. Бюджетирование как инструмент управления. - М.: Результат и качество, 2006. - 400 с.
Зотов В., Жидкова Е. Формирование механизмов устойчивого развития экономики промышленных предприятий региона. - Кемерово: Полиграф, 2005. - 152 с.
Щиборш К. Бюджетирование деятельности промышленных предприятий России. - М.: Дело и сервис, 2001. - 544 с.

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