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BUDGETING IN SMALL BUSINESSES
Batrakova Olga Sergeevna1, Guseva Ekaterina Sergeevna2, Sorokina Larisa Nikolaevna3
1Peoples' Friendship University of Russia, magister of the Accounting, auditing and statistics Department
2Peoples' Friendship University of Russia, magister of the Accounting, auditing and statistics Department
3Peoples' Friendship University of Russia, Assistant professor of the Accounting, auditing and statistics Department
1Peoples' Friendship University of Russia, magister of the Accounting, auditing and statistics Department
2Peoples' Friendship University of Russia, magister of the Accounting, auditing and statistics Department
3Peoples' Friendship University of Russia, Assistant professor of the Accounting, auditing and statistics Department
Abstract
The article deals with the budgeting process in the budget management of small businesses. Also the article presents the criteria of a small enterprises. Moreover, we give the objectives of financial planning and budget classification. There is a necessity of budgeting in a small business.
Keywords: budget classification, budget preparation process, budgeting, financial planning, Small business, turnover
Category: Economics
Article reference:
Budgeting in small businesses // Humanities scientific researches. 2016. № 10 [Electronic journal]. URL: https://human.snauka.ru/en/2016/10/16981
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