MODERN BUDGETING CONCEPTS : USING ADAPTIVE BUSINESS PERFORMANCE MANAGEMENT MODELS
DOI:
https://doi.org/10.25806/uu-2950Статья поступила в редакцию: 14.12.2022
Статья принята к публикации: 26.12.2022
Статья опубликована: 13.01.2023
Keywords:
budgeting, rolling budgets, adaptive model, ABB, strategy, performance managementAbstract
Budgeting as a model that coordinates operational and financial activities finds its application in the management systems of most enterprises. Thanks to the established algorithm, management is able to respond to changes in efficiency factors, rearranging the necessary parameters in favor of the implementation of the company's key goal. For the latter, it is important to achieve resonance between strategic and operational management, which include planning, accounting, analysis and control processes at different levels. It is worth noting that against the background of a rich experience in the application of the budget method, it has been the object of criticism by many researchers for more than two decades. This is primarily due to a lack of flexibility and high costs for budgeting and maintaining budgets. The article discusses modern approaches to budgeting that ensure the level of relevance of information that is set by the modern business community, internal and external users.
Информация о публикации
Финансирование: Исследование выполнено без привлечения внешнего финансирования, если иное не указано авторами.
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Правообладатель: Издательский дом «Академический».
Лицензия: Статья распространяется на условиях лицензии Creative Commons Attribution 4.0 International (CC BY 4.0).
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