Budgetary planning as constituent of the system of the integrated account

Shevchenko, Liubov and Шевченко, Любов Ярославівна (2016) Budgetary planning as constituent of the system of the integrated account. Науковий вісник Мукачівського державного університету (2). pp. 754-757. ISSN 2524-0072

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Abstract

Essence of the integrated account is considered in thearticle, the theoretical questions of forming of the budgetaryplanning are investigational as a component system of theintegrated account. Paid attention to that among the basic functions of the system of planning and budgeting it is possible to distinguish the following: planning and co-ordination is basic functions of the planning system; making decision and delegation of plenary powers; estimation of activity; estimation and overvalue of tendencies; co-operation and motivation of personnel; control and analysis.

Item Type: Article
Uncontrolled Keywords: budgeting, integration, integrated account, control, administrative decisions.
Subjects: Research materials > Journal articles
Research materials > Journal articles > International Economic Relations
Divisions: Educational and Scientific Institute of Economics, Management and Administration > Department of Accounting and Audit
Depositing User: Адміністратор репозиторію
Date Deposited: 03 Oct 2017 11:24
Last Modified: 03 Oct 2017 11:24
URI: http://elibrary.donnuet.edu.ua/id/eprint/242

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