UDK 94 Всеобщая история
Objective: Implementation of advanced budgeting tool - rolling budgeting in the production enterprise. Methods: generalization, observation, systemic analysis, data grouping. Results: Recommended forms of revenue and expenditure budgets for start-up and subsequent planning periods under 15-month rolling advanced budgeting are presented. The results of the study are reflected in the company ‘s analysis notes and are also included in the design materials to advise employees directly related to the company ‘s budget process. Scientific novelty: The article introduces an integrated version of the application of rolling budgeting based on the principles of process-oriented and margin management accounting. Practical significance: an integrated approach was developed to develop a comprehensive solution in the field of analysis of the current state of the enterprise and proposals for the implementation of appropriate methodologies in the field of advanced budgeting, designed to improve the financial performance of the company
budgeting system, periodic budgeting, the sliding plans, planning, process, period
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