FEATURES OF THE BUDGETING PROCESS IN CONSULTING ORGANIZATIONS

Abstract: an urgent problem that needs to be addressed by enterprises at the present stage is the restoration of competitive positions in world markets. In this situation, there is a need to develop and master more effective management technologies. Budgeting is one of the most advanced integrated management technologies that helps to ensure the rational management of financial results, cash flows, assets and liabilities, improve the information system of the enterprise, organizational relations, analysis, control and regulation of the company’s activities. In international practice, one of them is well established – budgeting. Significant problems in the development and use of budgets in enterprises are considered: insufficient level of information support, duplication of responsibilities between responsibility centers, the presence of incidents that occur through the distribution of resources between different departments, insufficient skill level of budget developers. this is business management, which ensures the achievement of strategic goals using budgets based on balanced financial indicators. Budgeting is used in situations when managers and owners seek to obtain accurate, timely and structured information about the state of production, when there is a need to find ways to build a rational cost structure, when restructuring an enterprise. The purpose of this work is to show budgeting as a management technology and demonstrate the operating system of the enterprise.

Keywords: consulting, accounting, budgeting, structure, dynamics

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