title: Ð Ð°Ð·Ð²Ð¸ÑÐ¸Ðµ Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð² ÑÐ¸ÑÑÐµÐ¼Ðµ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¹ ÑÐ¾Ð·Ð½Ð¸ÑÐ½Ð¾Ð¹ ÑÐ¾ÑÐ³Ð¾Ð²Ð»Ð¸ Ð°Ð²ÑÐ¾ÑÑÐ°Ð½ÑÐ¿Ð¾ÑÑÐ½ÑÐ¼Ð¸ ÑÑÐµÐ´ÑÑÐ²Ð°Ð¼Ð¸
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: Development of budgeting in the management accounting system of retail trade organizations in motor vehicles
Creators: name: ÐÐ°ÑÐºÐµÐ²Ð¸Ñ, ÐÐ»Ð°Ð´Ð¸Ð¼Ð¸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: ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¸Ð¹ ÑÑÐµÑ
Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ
ÑÐ¾Ð·Ð½Ð¸ÑÐ½Ð°Ñ ÑÐ¾ÑÐ³Ð¾Ð²Ð»Ñ
Ð°Ð²ÑÐ¾Ð¼Ð¾Ð±Ð¸Ð»ÑÐ½ÑÐ¹ ÑÑÐ°Ð½ÑÐ¿Ð¾ÑÑ
Ð°Ð½Ð°Ð»Ð¸Ð·
Ð¿Ð»Ð°Ð½Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ
management accounting
budgeting
retail trade
road transport
analysis
planning

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description: This work is devoted to the process of optimizing the budgeting system at enterprises in the car sales industry. The objectives of the study were the following: â analyze domestic and foreign literature on methods of budget formation; â consider methods for assessing the effectiveness of budgeting; â identify possible ways to improve the budgeting system; â consider the basic concepts of budgeting; â conduct an analysis of the automotive business industry in Russia and St. Petersburg; â consider the current budgeting system at the enterprise and identify relevant shortcomings; â propose possible ways to optimize the budgeting and planning system at enterprises in the automotive retail industry. The work was carried out on the basis of Autopilot LLC, where various budget parameters, efficiency ratios of the automotive business were analyzed and a general analysis of budget planning was carried out. The analysis was carried out using MS Office (Excel). As a result of the analysis, shortcomings in management accounting and budgeting were identified. To eliminate them, the use of a specialized software product BIT.FINANCE is proposed, and the transition to the âbottom-upâ budgeting method is justified. The recommendations are relevant for all retail organizations involved in the sale of cars.