Russian Federation
Th e article deals with behavioral aspects of budgeting. Th e goal of budgeting is defi ned, namely, to eff ectively and in the right direction infl uence the behavior of management and other employees. Th e article examines the issues of participation in budgeting of management of all levels and consider the role of budgeting in the motivation and accountability of managers.
management accounting, budgeting, behaviorism, participation in budgeting, motivation, accountability.
В настоящее время бюджетирование (процесс подготовки бюджетов) является неотъемлемой частью функционирования современной компании независимо от ее размера, сложности организационной структуры и сферы деятельности.
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