Экономика пищевой промышленности

Food Industry
Economics

ISSN Print: 2312-847X
ISSN Online:2411-4111
ISO: 26324:2012

THEORETICAL ASPECTS OF INTRODUCTION OF METHOD OF BUDGETING OF CHARGES ON PRODUCTION

Yevtushevska O.

Key words: budgeting;charges on preparation and mastering of production of goods;intercommunication between the different budgets of enterprise

Page: 64-69

Abstract

Today a competition at the market is so strong, that for successful work companies will have to pass
ahead the competitors not only on the level of technologies and basic operating performance indicators but
also in quality of control system. Basis of the effective adjusting of any system is timely delivery of reliable
information to the center of decision-making. To provide the leaders of company timely information maybe in
case of application of technology of budgeting.
The primary purpose of the article is development of theoretical and practical recommendations, in
relation to perfection of application of the system of budgeting as management instrument by charges on an enterprise. The method of budgeting as instrument is presented for forming of budgets of charges on
preparation and mastering of production of goods. It is set that the budget of charges on preparation and
mastering of production of goods is formed as component part of general budget of enterprise, however
decides the specific tasks of budgeting. Budgeting charges, it is needed clearly to set his
intercommunication with other budgets of enterprise.


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