title: ÐÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ ÐºÐ°Ðº Ð¾ÑÐ½Ð¾Ð²Ð½Ð¾Ð¹ Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ°
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 main tool of management accounting
Creators: name: ÐÐ¾Ð¿Ð¾Ð²Ð°, ÐÑÐµÐ½Ð¸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: 2024
Subjects: 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
Ð±ÑÐ´Ð¶ÐµÑÐ½Ð°Ñ Ð¼Ð¾Ð´ÐµÐ»Ñ
Ð°Ð»Ð³Ð¾ÑÐ¸ÑÐ¼ Ð²ÑÐ±Ð¾ÑÐ° Ð±ÑÐ´Ð¶ÐµÑÐ½Ð¾Ð¹ Ð¼Ð¾Ð´ÐµÐ»Ð¸
Ð¼Ð¾Ð»Ð¾ÑÐ½Ð°Ñ Ð¾ÑÑÐ°ÑÐ»Ñ
budgeting
budgeting system
budget model
algorithm for selection of budget model
dairy industry

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description: The purpose of the work is to develop a methodology for choosing a budget model for dairy enterprises. The following tasks were solved: - existing budgeting models were studied, their comparative analysis was carried out, the advantages and disadvantages of each of them were identified; - an economic analysis of Bryansk Dairy Plant OJSC was carried out, features characteristic of dairy industry enterprises were identified; - the management accounting and budgeting system operating at Bryansk Dairy Plant OJSC was analyzed and its weaknesses were identified; - a methodology for selecting a budget model for dairy enterprises was developed and tested at the research site; - a structural budget model was developed for Bryansk Dairy Plant OJSC and its effectiveness was assessed when introducing an automated budgeting system. The chosen research topic is very relevant in the modern world; due to high competition between organizations, business managers are interested in developing a budgeting model taking into account the maximum number of company features. The object of the study is OJSC Bryansk Dairy Plant. The subject of the study is the system of management accounting and budgeting for dairy industry enterprises.