Бюджетирование, ориентированное на результат, как целесообразное направление повышения качества и информационной ценности использования денежных средств

Abstract

Companies continue to use obsolete tools and processes of budgeting and forecasting, although they know that such a policy hinders progress. Competitive pressure on the market increases, the mood of consumers is changing, as commodity prices fluctuate widely. All this compels us to strengthen and improve its capabilities in the area of budgeting and updating forecasts.