The Traditional and Modern Budgeting Methods: Advantages and Disadvantages

Bìznes Inform

Yuvzhenko Nataliia M.¹ 

[1] Postgraduate Student, Department of Finance, Taras Shevchenko National University of Kyiv;

关键词: budget;    planning;    management;    budgeting;    budgeting system;    methods of budgeting;    control;   

DOI  :  

来源: DOAJ

【 摘 要 】

The article is aimed at studying and disclosing the traditional and the modern concepts of budgeting, applied both at the state level and at the level of economic entities, for effective management and planning of financial resources. The essence of budgeting methods is disclosed: traditional, incremental, programmatic, result-oriented budgeting, budgeting from scratch and process-oriented budgeting, their advantages and disadvantages are allocated. Applying the right budgeting method will increase the efficiency of organization management by creating additional values and improving the quality of control. Prospect for further research in this direction is the application of methods in practice to assess their effectiveness and effectiveness.

【 授权许可】

Unknown