Budgeting: a management tool for financial planning and control
The objectives of accounting. The separation of the management functions: planning, coordination, communication, controlling. The main advantages and limitations of budgeting. The types of budget: unlimited, production, cash, budget of sales, purchases.
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Investigation of budgeting tools and practices of the last century. Streamlining the formation and implementation of budgets at all levels. Management of financial resources allocation facilities. Study of technologies and methods of public financing.
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