Abstract

Theoretical issues of budgeting are considered in the article. The essence of the concept, its subject and objects, budgeting principles, their scope and functions are examined. Theoretical positions on budgeting present in the economic literature are analyzed, and ultimately, the authors’ views on fundamentals of budgeting are described.

Details

Title
Budgeting fundamentals analysis for the purposes of organizational budgetary policy development
Author
Gulpenko, Kira; Tumashik, Natalia; Filiasova, Yulia; Ritman, Narine
Section
8 Organization and Planning of Construction Works and Municipal Facilities
Publication year
2017
Publication date
2017
Publisher
EDP Sciences
ISSN
22747214
e-ISSN
2261236X
Source type
Conference Paper
Language of publication
English
DOI
https://doi.org/10.1051/matecconf/201710608102
ProQuest document ID
2057181309
Copyright
© 2017. This work is licensed under http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and conditions, you may use this content in accordance with the terms of the License.