Place of Budget Management in the General System of Trade Enterprise Management

Kravchenko Olena S. () and Brahina Olha S. ()
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Kravchenko Olena S.: Donetsk National University of Economy and Trade named after M. Tugan-Baranovsky
Brahina Olha S.: Donetsk National University of Economy and Trade named after M. Tugan-Baranovsky

Business Inform, 2014, issue 1, 154_158

Abstract: The article grounds urgency of identification of the place of budget management in the general system of trade enterprise management. It analyses points of view of economists with respect to definitions of the "budgeting" and "budget management" terms. It considers main functions of budget management. It identifies the place of budget management in the general system of enterprise management. Pursuant to definition of the budget management as a managerial technology, which should meet a number of requirements, which would be determined by specific features of enterprise practical activity, the article identifies its main principles. It groups principles of budget management in accordance with the functions it performs.

Keywords: budgeting; budget management; managerial technology; functions of budget management; principles of budget management; place of budget management (search for similar items in EconPapers)
Date: 2014
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