Managerial control in system of budgeting

DOI

10.2991/icemw-18.2018.74How to use a DOI?

Keywords

budget, estimate, control, expenses, factors, accounting

Abstract

In this article the content of managerial control in the system of budgeting as an important source of information for business management, evaluation of the work of responsible persons on achievement of the scheduled purposes is considered. The method of monitoring over budget implementation based on determination of deviations and detections of the reasons of its emergence is explained. The analysis of deviations is given in digital data, and methods of detection of influence of separate factors on the general expenses' deviation and its detailing by types of expenses, responsibility centers, variable and constant expenses are shown. The relevance of this article is that in the present there are essential questions of control and management of different types of activity of the enterprise by preparation of specific programs of actions. These programs are called the budget (estimate) where such indicators as the planned income size, expenses, investments that need to be attracted to achieve the goal of activity of the company and another are reflected. Questions of identification of the reasons of a deviation from the budget and control of its execution are relevant.

Copyright

© 2018, 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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TY  - CONF
AU  - V.N. Nesterov
AU  - N.N. Kozlova
PY  - 2018/08
DA  - 2018/08
TI  - Managerial control in system of budgeting
BT  - Proceedings of the International conference "Economy in the modern world" (ICEMW 2018)
PB  - Atlantis Press
SP  - 393
EP  - 397
SN  - 2352-5428
UR  - https://doi.org/10.2991/icemw-18.2018.74
DO  - 10.2991/icemw-18.2018.74
ID  - Nesterov2018/08
ER  -