Proceedings of the International Conference on Policies and Economics Measures for Agricultural Development (AgroDevEco 2020)

Controlling in the System of Budgeting in an Organization

Authors
S.N. Nikulina
Corresponding Author
S.N. Nikulina
Available Online 30 July 2020.
DOI
10.2991/aebmr.k.200729.049How to use a DOI?
Keywords
budgeting system, stages, controlling, operational and strategical budget controlling
Abstract

In this paper, a coordinating function of controlling is analyzed, the area of budget controlling is established, its definition is provided, as are its types. Objectives of current budget controlling are defined. The goal and specific objectives of strategic budget controlling are presented. Budget controlling is used to coordinate the relations between different stages of budgeting subsystems when performing the tasks of budget planning, accounting, control and analysis with a purpose of ensuring organization’s vitality.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the International Conference on Policies and Economics Measures for Agricultural Development (AgroDevEco 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
30 July 2020
ISBN
978-94-6252-994-6
ISSN
2352-5428
DOI
10.2991/aebmr.k.200729.049How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - S.N. Nikulina
PY  - 2020
DA  - 2020/07/30
TI  - Controlling in the System of Budgeting in an Organization
BT  - Proceedings of the International Conference on Policies and Economics Measures for Agricultural Development (AgroDevEco 2020)
PB  - Atlantis Press
SP  - 253
EP  - 256
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200729.049
DO  - 10.2991/aebmr.k.200729.049
ID  - Nikulina2020
ER  -