Controlling in the System of Budgeting in an Organization

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/).

Download article (PDF)

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  -