title: ÐÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ ÐºÐ°Ðº Ð¾ÑÐ½Ð¾Ð²Ð° ÐºÐ°ÑÐµÑÑÐ²Ð° ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð±Ð¸Ð·Ð½ÐµÑÐ¾Ð¼
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Budgeting as the basis of quality of business management system
Creators: name: ÐÐ¾Ð½Ð¾Ð½Ð¾Ð²Ð°, ÐÐ¸Ð»Ð°Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2019
Subjects: Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ
ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ
ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ
Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ðµ
ÐºÐ°ÑÐµÑÑÐ²Ð¾
Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ñ
ÐºÐ°ÑÐµÑÑÐ²ÐµÐ½Ð½ÑÐµ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»Ð¸
Ð¿Ð»Ð°Ð½Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ
Ð±ÑÐ´Ð¶ÐµÑÐ½Ð°Ñ Ð¼Ð¾Ð´ÐµÐ»Ñ
budgeting
management
efficiency
enterprise
quality
optimization
qualitative indicators
planning
budget model

description: ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð´Ð°Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ñ, Ð¾Ð´Ð¸Ð½ Ð¸Ð· ÐºÑÑÐ¿Ð½ÐµÐ¹ÑÐ¸Ñ ÑÐ¾ÑÑÐ¸Ð¹ÑÐºÐ¸Ñ Ð¾Ð¿ÑÐ¾Ð²ÑÑ Ð´Ð¸ÑÑÑÐ¸Ð±ÑÑÑÐµÑÐ¾Ð² Ð¸Ð¼Ð¿Ð¾ÑÑÐ½Ð¾Ð¹ Ð´ÐµÐºÐ¾ÑÐ°ÑÐ¸Ð²Ð½Ð¾Ð¹ ÐºÐ¾ÑÐ¼ÐµÑÐ¸ÐºÐ¸, Ð±ÑÑÐ¾Ð²Ð¾Ð¹ ÑÐ¸Ð¼Ð¸Ð¸ Ð¸ Ð¿ÑÐµÐ´Ð¼ÐµÑÐ¾Ð² Ð³Ð¸Ð³Ð¸ÐµÐ½Ñ, ÐÐÐ Â«ÐÐ¾ÑÐ¼ÐµÑÐ¸ÐºÑÂ». ÐÑÐµÐ´Ð¼ÐµÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÑÑÑÑ Ð±ÑÐ´Ð¶ÐµÑÐ½Ð°Ñ Ð¼Ð¾Ð´ÐµÐ»Ñ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ Ð¸ Ð¿ÑÐ¾ÑÐµÑÑ ÐµÐµ Ð¸Ð½ÑÐµÐ³ÑÐ°ÑÐ¸Ð¸ Ñ ÐºÐ°ÑÐµÑÑÐ²Ð¾Ð¼ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð±Ð¸Ð·Ð½ÐµÑÐ¾Ð¼. Ð¦ÐµÐ»Ñ Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ â ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¸ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ðµ Ð±ÑÐ´Ð¶ÐµÑÐ½Ð¾Ð¹ Ð¼Ð¾Ð´ÐµÐ»Ð¸, Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð¸ÑÑÑÑÐµÐ¹ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÑÐ¾ÑÐ³Ð¾Ð²Ð¾Ð³Ð¾ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ. ÐÑÐ» Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐµÐºÑÑÐµÐ¹ ÑÑÑÑÐºÑÑÑÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¼Ð¾Ð´ÐµÐ»Ð¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð¸ Ð±ÑÐ»Ð¸ Ð²ÑÐ´ÐµÐ»ÐµÐ½Ñ ÐµÐµ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ Ð½ÐµÐ´Ð¾ÑÑÐ°ÑÐºÐ¸ Ð¸ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ð° Ð±ÑÐ´Ð¶ÐµÑÐ½Ð°Ñ Ð¼Ð¾Ð´ÐµÐ»Ñ, ÐºÐ¾ÑÐ¾ÑÐ°Ñ Ð¼Ð¾Ð¶ÐµÑ Ð±ÑÑÑ Ð¿ÑÐ¸Ð¼ÐµÐ½Ð¸Ð¼Ð° Ð´Ð»Ñ ÑÐ»ÑÑÑÐµÐ½Ð¸Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð±Ð¸Ð·Ð½ÐµÑÐ¾Ð¼, Ð¾Ð±Ð¾Ð·Ð½Ð°ÑÐµÐ½Ñ ÑÑÑÑÐºÑÑÑÑ ÑÐ°Ð·Ð»Ð¸ÑÐ½ÑÑ ÑÐ¸Ð¿Ð¾Ð² Ð±ÑÐ´Ð¶ÐµÑÐ¾Ð² Ñ ÑÐ°Ð·Ð´ÐµÐ»ÐµÐ½Ð¸ÐµÐ¼ Ð¾ÑÐ²ÐµÑÑÑÐ²ÐµÐ½Ð½ÑÑ. ÐÐ¿ÑÐµÐ´ÐµÐ»ÐµÐ½ Ð¿Ð¾ÑÑÐ´Ð¾Ðº ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÑ Ð´Ð¾ÐºÑÐ¼ÐµÐ½ÑÐ¾Ð² Ð´Ð»Ñ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ñ Ð´Ð°Ð½Ð½Ð¾Ð¹ Ð¿Ð¾Ð´ÑÐ¸ÑÑÐµÐ¼Ñ Ð² ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸, ÐºÐ¾ÑÐ¾ÑÐ°Ñ Ð¿Ð¾Ð·Ð²Ð¾Ð»Ð¸Ñ Ð¿Ð¾Ð²ÑÑÐ¸ÑÑ ÐºÐ°ÑÐµÑÑÐ²Ð¾ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð² ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸. ÐÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ðµ Ð´Ð°Ð½Ð½Ð¾Ð¹ Ð¿Ð¾Ð´ÑÐ¸ÑÑÐµÐ¼Ñ Ð¿Ð¾Ð·Ð²Ð¾Ð»Ð¸Ð»Ð¾ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ ÑÐ¾ÐºÑÐ°ÑÐ¸ÑÑ Ð¿ÐµÑÐµÐ¼ÐµÐ½Ð½ÑÐµ Ð·Ð°ÑÑÐ°ÑÑ Ð½Ð° ÑÐµÐ°Ð»Ð¸Ð·Ð°ÑÐ¸Ñ ÑÐ¾Ð²Ð°ÑÐ¾Ð², ÑÑÐ¾ ÑÐ¿Ð¾ÑÐ¾Ð±ÑÑÐ²ÑÐµÑ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð±Ð¸Ð·Ð½ÐµÑ-Ð¿ÑÐ¾ÑÐµÑÑÐ°Ð¼Ð¸ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸. ÐÐ±Ð»Ð°ÑÑÑÑ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð¸ Ð¼ÐµÑÐ¾Ð´Ð¸Ðº Ð¼Ð¾Ð¶ÐµÑ Ð±ÑÑÑ Ð²ÐµÑÑ ÑÐ¾ÑÑÐ°Ð² Ð±Ð¸Ð·Ð½ÐµÑ-Ð¿ÑÐ¾ÑÐµÑÑÐ¾Ð² Ð¿ÑÐ¾Ð¼ÑÑÐ»ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ.
description: The object of this study is a company, one of the largest Russian wholesale distributors of imported decorative cosmetics, household chemicals and hygiene products, LLC Cosmetics. The subject of the research is the budget model of the company and the process of its integration with the quality of business management. The purpose of the final qualification work is the development and application of a budget model that optimizes the management of a commercial enterprise. The analysis of the current structure of the financial model of the enterprise was carried out and its main disadvantages and features were highlighted. A budget model has been developed that can be applied to improve business management, the structures of various types of budgets with a separation of those responsible are designated. The procedure for the formation of budget documents for the implementation of this subsystem in the company is determined, which will improve the quality of management in the company. The use of this subsystem allowed the company to reduce variable costs for the sale of goods, which helps to improve the management of business processes in the enterprise. The scope of the proposed tools and techniques may be the entire composition of the business processes of an industrial enterpris.