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Model of Budgeting in Small Businesses


Svetlana Borovskikh
(about the author)

Borovskikh Svetlana Vyacheslavovna – Postgraduate Student, Department of Enterprise Economics and Entrepreneurship, Baikal State University of Economics and Law, Irkutsk

Published in:
Russian Journal of Entrepreneurship
– № 8 / April, 2012



Keywords: budgeting, management, small business, small enterprise


Citation:
Svetlana Borovskikh (2012). Model of Budgeting in Small Businesses. Russian Journal of Entrepreneurship, 13(8), 37-42. — url: http://bgscience.ru/com/lib/3569


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Abstract:

The article examines the expediency of building the management system of small enterprise based on budgeting. A model of budgeting for small businesses is suggested, and the benefits of switching a small enterprise to the regular management are shown.








References:
1. Adizes I.K. Upravlyaya izmeneniyami. – SPb.: Piter, 2008. – 224 s.
2. Borovskikh S.V. Protsess razrabotki sistemy byudzhetirovaniya na malyh predpriyatiyakh // Izvestiya Irkutskoy gosudarstvennoy ekonomicheskoy akademii. – 2011. − №5 (79). – S. 112−115.
3. Borovskikh S.V. Effektivnosty variantov vnedreniya sistemy byudzhetirovaniya na malom predpriyatii // Izvestiya Irkutskoy gosudarstvennoy ekonomicheskoy akademii: elektronnyy zhurnal. – 2011. – № 6. − http://eizvestia.isea.ru/reader/article.aspx?id=10497.
4. Dikki T. Byudzhetirovanie malogo biznesa. Azbuka predprinimatelstva. Prakticheskie sovety, kak dostignuty finansovogo uspekha / Per. s angl. – SPb.: OOO «Izdatelstvo Poligon», 1999. – 240 s .
5. Pashkova L.V. Byudzhetirovanie v sisteme upravlencheskogo ucheta malogo predpriyatiya // Sovremennyy bukhuchet. – 2007. − № 7. – S. 19–21.
6. Svetnik T.V. Byudzhetirovanie v strategicheski orientirovannoy sisteme upravleniya na predpriyatii / T.V. Svetnik, I.V. Borovskikh. – Irkutsk: Izd-vo BGUEP, 2009. – 175 s.
7. Khodzhash A.A. Byudzhetirovanie na malyh predpriyatiyakh // Upravlencheskiy uchet i finansy. – 2010. − № 1. – S. 15–26.

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