Moskva, Moscow, Russian Federation
As part of the planning process, economic entities form budgets, which are preceded by plans (sales, production, labor costs, cash flows, etc.). Budget planning of income and expenses, which was undeservedly abandoned during the transition to a market economy, has regained popularity in the business community. The main purpose is to save money, mobility in making decisions on their distribution, minimizing risks, increasing the verifiability and transparency of key planned indicators, etc. As a rule, budgets are drawn up for the current year, detailing by reporting periods is possible. There are different approaches to budgeting depending on the goals that the business is trying to achieve. In this study, using the example of compiling an operational budget for cash flows, the methodology for its formation was tested, which is based on the principle of controlling the expenditure of funds depending on income, which allows you to synchronize the actual expenditure with the proportion indicated in the cash flow plan.
operating budget, cash flow, financial planning
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