The role of budgeting in enterprise cost management

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Description The role of budgeting in enterprise cost management


Discipline: Managing costs

R & D: The role of budgeting in enterprise cost management



1. Theoretical part. The role of budgeting in management of expenses COMPANIES

1.1 Nature and content of the concepts of "budget" and "budgeting"

1.2 Goals, objectives and functions of the budgeting process

1.3 Organization of budgeting system in the enterprise

1.4 The value of budgeting for cost management and enterprise as a whole

2. The practical part

2.1 The relevance of the project development

2.2 Description of the product or service

2.3 The plan for the project, the conversion of ideas into the final product

2.4. Competitor analysis, comparing the characteristics of a product or service and the expected consumer products

2.5 The calculation of the estimated sales of products or services

2.6 Calculation of non-recurring costs

2.7. Calculation of current cost (cost)

2.8 Pricing and profits





In modern conditions of managing enterprises in Russia are forced to seek more effective methods of control over the result of financial and economic activity, using the whole range of financial management, one of which is a budgeting - short-term financial planning.

The main task of budgeting is to improve the efficiency of the enterprise on the basis of the target orientation and coordination of all the events, covering changes in economic resources and their sources, identifying risks and reducing their level, as well as increasing flexibility in the functioning of the economic entity.

In modern conditions, one of the major growth areas of the company in favor of efficiency cost savings that can be achieved by organizing a rational system of cost management in the enterprise.

Year: 2012.

Volume: 55 p.

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