Sharinova Galina Anatolyevna – Candidate of Science, Economics, Associate professor, Kalmyk State University, Elista
The article discusses approaches of foreign and domestic scientists and economists to the issues of organization of the budgeting process. The issue of improving financial planning at an enterprise is relevant for both foreign and Russian practices. The author proposes to consider budgeting as a financial planning tool for small and medium enterprises. Introduction of budgeting at such enterprises will allow the management team to delineate the area of responsibility and achieve their strategic goals.
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