title: ÐÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ Ð² ÑÐ¸ÑÑÐµÐ¼Ðµ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÐµÐ¹
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 in the management system of the organization
Creators: name: ÐÑÐ±Ð¸Ð½ÐºÐ¾, ÐÐ°Ð»ÐµÑÐ¸Ñ
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: 2020
Subjects: ÐÐ½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¾Ð½Ð½ÑÐµ ÑÐ¸ÑÑÐµÐ¼Ñ
Ð±ÑÐ´Ð¶ÐµÑ
Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ
ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÐµÐ¹
ÐÑÑÐ¾ÑÐ»Ð¾Ñ
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ðµ Ð¿Ð»Ð°Ð½Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ
budget
budgeting
organization management
Aeroflot
financial planning

description: Ð¢ÐµÐ¼Ð° Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ: Â«ÐÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ Ð² ÑÐ¸ÑÑÐµÐ¼Ðµ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÐµÐ¹Â». ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð² Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÐµ ÑÐ²Ð»ÑÐµÑÑÑ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ñ ÐÐÐ Â«ÐÑÑÐ¾ÑÐ»Ð¾ÑÂ», ÑÑÐ½ÐºÑÐ¸Ð¾Ð½Ð¸ÑÑÑÑÐ°Ñ Ð½Ð° ÑÑÐ½ÐºÐµ Ð Ð¾ÑÑÐ¸Ð¸. ÐÑÐµÐ´Ð¼ÐµÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ â Ð¾ÑÐµÐ½ÐºÐ° ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð¾ÑÐ½Ð¾Ð² Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð¸ Ð¼ÐµÑÐ¾Ð´Ñ ÐµÐµ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ. Ð¦ÐµÐ»ÑÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¸ÑÑÐµÐ¼Ñ Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ, ÐºÐ¾ÑÐ¾ÑÐ°Ñ ÑÐ²Ð»ÑÐµÑÑÑ Ð²Ð°Ð¶Ð½ÐµÐ¹ÑÐµÐ¹ ÑÐ°ÑÑÑÑ ÑÐ¸ÑÑÐµÐ¼Ñ ÑÑÑÐ°ÑÐµÐ³Ð¸ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ. ÐÐ»Ñ Ð´Ð¾ÑÑÐ¸Ð¶ÐµÐ½Ð¸Ñ Ð¿Ð¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð½Ð¾Ð¹ ÑÐµÐ»Ð¸ Ð² ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±ÑÐ»Ð° Ð¸Ð·ÑÑÐµÐ½Ð° ÑÐ¿ÐµÑÐ¸ÑÐ¸ÐºÐ° Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐÐÐ Â«ÐÑÑÐ¾ÑÐ»Ð¾ÑÂ», Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ¹ Ð¸ Ð²Ð½ÐµÑÐ½ÐµÐ¹ ÑÑÐµÐ´Ñ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸, ÑÐ¾Ð·Ð´Ð°Ð½Ð° Ð¿ÑÐ¾ÑÐµÑÑÐ½Ð¾-Ð¾ÑÐ¸ÐµÐ½ÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð½Ð°Ñ Ð¼Ð¾Ð´ÐµÐ»Ñ Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ, Ð° ÑÐ°ÐºÐ¶Ðµ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð´Ð°Ð½Ð½Ð¾Ð¹ Ð¼Ð¾Ð´ÐµÐ»Ð¸ Ð´Ð»Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ. Ð ÐºÐ°ÑÐµÑÑÐ²Ðµ Ð¿ÑÑÐµÐ¹ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¸ÑÑÐµÐ¼Ñ Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð±ÑÐ»Ð° Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð° Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ° Ð¿ÑÐ¾ÑÐµÑÑÐ½Ð¾Ð³Ð¾ Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ. ÐÐ½Ð° Ð¿Ð¾Ð·Ð²Ð¾Ð»ÑÐµÑ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ ÑÐ¿ÑÐ°Ð²Ð»ÑÑÑ Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²ÐµÐ½Ð½ÑÐ¼Ð¸ ÑÑÐ½ÐºÑÐ¸ÑÐ¼Ð¸ Ð°Ð²Ð¸Ð°ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ ÑÑÐ¸ÑÑÐ²Ð°Ñ Ð¸Ñ Ð²ÐºÐ»Ð°Ð´ Ð² ÑÐ¾Ð·Ð´Ð°Ð½Ð¸Ðµ Ð¿ÑÐ¸Ð±Ð°Ð²Ð¾ÑÐ½Ð¾Ð¹ ÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÐ¸. Ð¢Ð°ÐºÐ¶Ðµ Ð¿ÑÐµÐ´Ð»Ð°Ð³Ð°ÐµÑÑÑ Ð¼Ð¾Ð´ÐµÐ»Ñ ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð¾Ð¿ÐµÑÐ°ÑÐ¸Ð¾Ð½Ð½ÑÑ Ð±ÑÐ´Ð¶ÐµÑÐ¾Ð² Ð°Ð²Ð¸Ð°ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ Ð¿Ð¾ Ð¿ÑÐ¾ÑÐµÑÑÐ½Ð¾-Ð¾ÑÐ¸ÐµÐ½ÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð½Ð¾Ð¼Ñ Ð¿Ð¾Ð´ÑÐ¾Ð´Ñ.
description: The theme of the final qualifying work: "Budgeting in the organization management system." The object of research in the final qualifying work is the PJSC "Aeroflot" company operating in the Russian market. The subject of the research is an assessment of the theoretical foundations of budgeting and methods for its improvement. The aim of the study is to analyze the budgeting system, which is the most important part of the strategic management system. To achieve this goal, the study studied the specifics of PJSC Aeroflot's activities, analyzed the company's internal and external environment, created a process-oriented budgeting model, and analyzed the effectiveness of this model for the enterprise. The methodology of process budgeting was proposed as ways to improve the budgeting system. It allows you to effectively manage the production functions of the airline, taking into account their contribution to the creation of added value. It also offers a model for the formation of airline operating budgets based on a process-oriented approach.