Proceedings of the International Conference on Policies and Economics Measures for Agricultural Development (AgroDevEco 2020) 2020
DOI: 10.2991/aebmr.k.200729.049
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Controlling in the System of Budgeting in an Organization

Abstract: In this paper, a coordinating function of controlling is analyzed, the area of budget controlling is established, its definition is provided, as are its types. Objectives of current budget controlling are defined. The goal and specific objectives of strategic budget controlling are presented. Budget controlling is used to coordinate the relations between different stages of budgeting subsystems when performing the tasks of budget planning, accounting, control and analysis with a purpose of ensuring organizatio… Show more

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“…The sustainable development of agriculture in the region is facilitated by the use of new tillage technologies, the cultivation of new crops, further automation of labor-intensive processes, public-private partnership, use of scientific achievements (Karpov et al, 2021;Roznina et al, 2021). The introduction of planning, budgeting, budget control systems in business entities remains equally relevant (Butyugina & Gorbunova, 2021;Nikulina, 2020;Nikulina et al, 2019).…”
Section: Resultsmentioning
confidence: 99%
“…The sustainable development of agriculture in the region is facilitated by the use of new tillage technologies, the cultivation of new crops, further automation of labor-intensive processes, public-private partnership, use of scientific achievements (Karpov et al, 2021;Roznina et al, 2021). The introduction of planning, budgeting, budget control systems in business entities remains equally relevant (Butyugina & Gorbunova, 2021;Nikulina, 2020;Nikulina et al, 2019).…”
Section: Resultsmentioning
confidence: 99%