title: ÐÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ ÐºÐ°Ðº Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ Ð¿Ð»Ð°Ð½Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Budgeting as a tool for financial planning in an enterprise
Creators: name: ÐÐ°Ð±Ð°Ð»Ð°Ð»Ð¸ÐµÐ², ÐÐ¼Ð¸ÑÑÐ¸Ð¹
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: ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ðµ Ð¿Ð»Ð°Ð½Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ
Ð±ÑÐ´Ð¶ÐµÑ
Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ
ÑÐ¸ÑÑÐµÐ¼Ð° Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ
financial planning
budget
budgeting
budgeting system

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 ÐºÐ°Ðº Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ Ð¿Ð»Ð°Ð½Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸Â».
ÐÐ°Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¿Ð¾ÑÐ²ÑÑÐµÐ½Ð° Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¸ÑÑÐµÐ¼Ñ Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸. ÐÐ°Ð´Ð°ÑÐ¸, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐµÑÐ°Ð»Ð¸ÑÑ Ð² ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ:
1. ÐÐ·ÑÑÐµÐ½Ð¸Ðµ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð¾ÑÐ½Ð¾Ð² ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ Ð¿Ð»Ð°Ð½Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ.
2. ÐÐ·ÑÑÐµÐ½Ð¸Ðµ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð¾ÑÐ½Ð¾Ð² ÑÐ¸ÑÑÐµÐ¼Ñ Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ, Ð²Ð¸Ð´Ñ Ð±ÑÐ´Ð¶ÐµÑÐ¾Ð² Ð¸ Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ° Ð¸Ñ ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ.
3. ÐÐ½Ð°Ð»Ð¸Ð· Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÑÐ¾Ð¿Ð¾ÑÐºÐ¸Ð½ÑÐºÐ¾Ð³Ð¾ ÑÐ¸Ð»Ð¸Ð°Ð»Ð° ÐÐÐ Â«ÐÐ°Ð·Ð¿ÑÐ¾Ð¼ ÑÐµÐ¿Ð»Ð¾ÑÐ½ÐµÑÐ³Ð¾ ÐÑÐ°ÑÐ½Ð¾Ð´Ð°ÑÂ».
4. ÐÐ½Ð°Ð»Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ñ ÐÑÐ¾Ð¿Ð¾ÑÐºÐ¸Ð½ÑÐºÐ¾Ð³Ð¾ ÑÐ¸Ð»Ð¸Ð°Ð»Ð° ÐÐÐ Â«ÐÐ°Ð·Ð¿ÑÐ¾Ð¼ ÑÐµÐ¿Ð»Ð¾ÑÐ½ÐµÑÐ³Ð¾ ÐÑÐ°ÑÐ½Ð¾Ð´Ð°ÑÂ».
5. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð½Ð°Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ð¹ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ ÐÑÐ¾Ð¿Ð¾ÑÐºÐ¸Ð½ÑÐºÐ¾Ð³Ð¾ ÑÐ¸Ð»Ð¸Ð°Ð»Ð° ÐÐÐ Â«ÐÐ°Ð·Ð¿ÑÐ¾Ð¼ ÑÐµÐ¿Ð»Ð¾ÑÐ½ÐµÑÐ³Ð¾ ÐÑÐ°ÑÐ½Ð¾Ð´Ð°ÑÂ».
Ð Ð°Ð±Ð¾ÑÐ° Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð° Ð½Ð° Ð±Ð°Ð·Ðµ ÐÑÐ¾Ð¿Ð¾ÑÐºÐ¸Ð½ÑÐºÐ¾Ð³Ð¾ ÑÐ¸Ð»Ð¸Ð°Ð»Ð° ÐÐÐ Â«ÐÐ°Ð·Ð¿ÑÐ¾Ð¼ ÑÐµÐ¿Ð»Ð¾ÑÐ½ÐµÑÐ³Ð¾ ÐÑÐ°ÑÐ½Ð¾Ð´Ð°ÑÂ», Ð³Ð´Ðµ ÑÐ¾Ð±Ð¸ÑÐ°Ð»Ð°ÑÑ Ð·Ð½Ð°ÑÐ¸ÑÐµÐ»ÑÐ½Ð°Ñ ÑÐ°ÑÑÑ ÑÐ°Ð±Ð¾ÑÐµÐ³Ð¾ Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»Ð°: Ð±Ð°Ð»Ð°Ð½Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð·Ð° 2017-2019 Ð³Ð¾Ð´, Ð¾ÑÑÐµÑ Ð¾ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ°Ñ Ð·Ð° 2017-2019 Ð³Ð¾Ð´, Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²ÐµÐ½Ð½ÑÐµ
Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»Ð¸ Ð·Ð° 2017-2019 Ð³Ð¾Ð´, Ð±ÑÐ´Ð¶ÐµÑ Ð´Ð¾ÑÐ¾Ð´Ð¾Ð² Ð¸ ÑÐ°ÑÑÐ¾Ð´Ð¾Ð² Ð·Ð° 2018-2019 Ð³Ð¾Ð´, Ð±ÑÐ´Ð¶ÐµÑ Ð´Ð¾ÑÐ¾Ð´Ð¾Ð² Ð¸ ÑÐ°ÑÑÐ¾Ð´Ð¾Ð² Ð½Ð° 2020 Ð³Ð¾Ð´, Ð±ÑÐ´Ð¶ÐµÑ Ð´Ð²Ð¸Ð¶ÐµÐ½Ð¸Ñ Ð´ÐµÐ½ÐµÐ¶Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð½Ð° 2020 Ð³Ð¾Ð´, Ð¿Ð»Ð°Ð½Ñ Ð¿Ð¾ ÑÑÐ°ÑÑÑÐ¼ Ð·Ð°ÑÑÐ°Ñ Ð½Ð° 2020 Ð³Ð¾Ð´, Ð¿Ð»Ð°Ð½ ÑÐµÐ°Ð»Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð½Ð° 2020 Ð³Ð¾Ð´.
Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ñ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð³Ð¾ Ð¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ, ÑÐ¸ÑÑÐµÐ¼Ñ Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸. ÐÐ° Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð¸Ð¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð² ÐÑÐ¾Ð¿Ð¾ÑÐºÐ¸Ð½ÑÐºÐ¾Ð¼ ÑÐ¸Ð»Ð¸Ð°Ð»Ðµ ÐÐÐ Â«ÐÐ°Ð·Ð¿ÑÐ¾Ð¼ ÑÐµÐ¿Ð»Ð¾ÑÐ½ÐµÑÐ³Ð¾ ÐÑÐ°ÑÐ½Ð¾Ð´Ð°ÑÂ» Ð±ÑÐ»Ð¾ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ð¾ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ Ð¾ Ð²Ð²ÐµÐ´ÐµÐ½Ð¸Ð¸ Ð±ÑÐ´Ð¶ÐµÑÐ° Ð´Ð¾ÑÐ¾Ð´Ð¾Ð² Ð¸ ÑÐ°ÑÑÐ¾Ð´Ð¾Ð² Ð¿Ð¾ ÐºÐ°Ð¶Ð´Ð¾Ð¹ ÐºÐ¾ÑÐµÐ»ÑÐ½Ð¾Ð¹ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ñ ÑÐµÐ»ÑÑ Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð¸Ñ ÐµÐµ ÑÐµÐ½ÑÐ°Ð±ÐµÐ»ÑÐ½Ð¾ÑÑÐ¸.
description: The subject of the graduate qualification work is âBudgeting as a
financial planning toolâ.
The given work is devoted to studying of the budgeting system.
Tasks that were solved during the research:
1. Study of the theoretical foundations of financial planning.
2. Study of the theoretical foundations of the budgeting system,
types of budgets and methods of their formation.
3. Ðnalysis of budgeting on the example of the Kropotkin branch
of LLC Gazprom Teploenergo Krasnodar.
4. Analysis of the financial condition of the Kropotkin branch of
LLC. Gazprom Teploenergo Krasnodar.
5. Development of directions for improving the budgeting of the
Kropotkin branch of Gazprom Teploenergo Krasnodar LLC.
The work was carried out on the basis of the Kropotkin branch of
Gazprom Teploenergo Krasnodar LLC, where a significant part of the
working material was collected: the company's balance sheet for 2017-
2019, profit and loss report for 2017-2019, production indicators for 2017-
2019, BDR for 2018-2019, BDR for 2020, BDS for 2020, plans for cost
items for 2020, implementation plan for 2020.
As a result of this research, an analysis of the economic and
financial condition of the enterprise, the basics of the budgeting system in
the enterprise was carried out. Based on the analysis, the Kropotkin branch
of Gazprom teploenego Krasnodar LLC developed a proposal for
maintaining the budget of revenues and expenses for each boiler house of
the enterprise in order to determine its profitability