Keywords:balanced scorecard, budgeting, business process, consolidation of budgets, holding management, process-oriented management
Citation: Oleg Grigoryev (2009). Integrated Approach to the Creation of a Budgeting System at the Enterprise. Russian Journal of Entrepreneurship, 10(12), 68-75. — url: http://bgscience.ru/com/lib/1874
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Abstract:
Today many experts agree that it is necessary to improve the budgeting technology and try to make it more practically oriented and intuitively comprehensible. The author suggests an integrated approach to the introduction of budget management.