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Budgeting as a Management Instrument of Enterprise Strategies


Tatyyana Ryzhakina
(about the author)

Ryzhakina Tatyyana Gavrilovna – Candidate of Economic Sci., Lecturer, Tomsk Polytechnic University

Published in:
Russian Journal of Entrepreneurship
– № 12 / June, 2013



Keywords: balanced scorecard, budget system, business strategy, management


Citation:
Tatyyana Ryzhakina (2013). Budgeting as a Management Instrument of Enterprise Strategies. Russian Journal of Entrepreneurship, 14(12), 40-46. — url: http://bgscience.ru/com/lib/4280


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Abstract:

The article defines the objectives and defined the structure of the budgeting system of the enterprise according to its species. Presented, developed by the authors, organizational and structural model of the process control strategy of budgeting. The features of the integration of the Balanced Scorecard in the budgeting system.







References:
1. Ryzhakina T.G. Integrirovannye instrumenty planirovaniya na predpriyatii // Problemy teorii i praktiki upravleniya. – 2013. – № 1.
2. Kaplan R., Norton D. Organizatsiya, orientirovannaya na strategiyu. Kak v novoy biznes-srede preuspevayut organizatsii, primenyayuschie sbalansirovannuyu sistemu pokazateley / Per. s angl. – M.: Olimpik-Biznes, 2010. – 416 s.