Rostov-na-Donu, Rostov-on-Don, Russian Federation
GRNTI 06.01 Общие вопросы экономических наук
GRNTI 06.52 Экономическое развитие и рост. Прогнозир-ние и планирование экономики. Экономич. циклы и кризисы
TBK 77 Экономика. Бухгалтерский учет. Финансы
TBK 7713 Макроэкономика
TBK 7714 Микроэкономика
TBK 7717 Экономика предприятия (фирмы)
TBK 7726 Управленческий учет
TBK 777 Внешнеэкономическая деятельность (ВЭД)
BISAC BUS000000 General
The article is devoted to the research analysis of the current patterns of development of the budgeting and planning system at the enterprise. One of the effective methods of enterprise management is budgeting, as an integral part of planning. The paper analyzed budgeting, a process that exists in almost every enterprise. The budgeting process is structured and the aspects involved in this system are identified. In conclusion, it was concluded that the main goal of a modern enterprise is not only profit generation, but also sustainable development. Correct management decisions, which should be based on budgeting and pricing, can enhance these processes
accounting, budgeting, budget, management, management decisions, operating budget
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