Бюджетирование как инновационный метод управления организацией (на примере ООО «Афарбавана»)

Abstract

In this scientific article the process of budgeting is examined, advantages and disadvantages of this process are defined, the foreign experience is studied. The possibility of introducing the budgeting on a small business is also shown. the process of formulation and implementation of the budgeting system on the example of Afarbavana Ltd. is described in this work, a software-based product Excel is proposed, allowing automation of the process. Also the author proposes a model of economic evaluation of a statement of budgeting in a small business.