Методическое обеспечение внутриорганизационной системы бюджетирования денежных потоков

Виктор Петрович Бочаров; Светлана Викторовна Булгакова; А.А. Сугуняев

Authors

Viktor Petrovich Bocharov Voronezh State University
Svetlana Viktorovna Bulgakova Voronezh State University
A.A. Sugunyaev Voronezh State University

Keywords:

budgeting, cash flows, inflows and outflows of cash, the methods (techniques and methods) and methods of budgeting of cash flow, methodological support for intra-budgeting cash flows, evaluating the effectiveness of intra-organizational model of the system of budgeting cash flow

Abstract

we study the organizational and methodical problems of budgeting cash fl ow of a commercial organization, critically evaluate applied in practice, business techniques and methods of calculating the construction budget funds. Invited to authors method of evaluating the effectiveness of existing business entity in the system of budgeting cash fl ow. Makes recommendations on the use of budgeted parameters in forecasting cash fl ows of the organization.

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Author Biographies

Viktor Petrovich Bocharov, Voronezh State University

доктор экономических наук, профессор кафедры экономического анализа и аудита
Svetlana Viktorovna Bulgakova, Voronezh State University

доктор экономических наук, профессор кафедры бухгалтерского учета
A.A. Sugunyaev, Voronezh State University

аспирант кафедры экономического анализа и аудита