ИНСТРУМЕНТАРИУМ ЗА ОЦЕНЯВАНЕ В БЮДЖЕТНИЯ КОНТРОЛ НА ПРЕДПРИЯТИЕТО
ASSESSMENT TOOLKIT IN THE BUDGETARY CONTROL OF THE COMPANY

Summary/Abstract: Modern business organizations operate in a new kind of economic environment that provokes scientific thought to reconsider the concepts and tools of enterprise evaluation related to budgetary control. The changes that occurred as a result of the covid crisis turned budget control into one of the leading functions of budget management. The purpose of this article is to review the applied tools, methods, and evaluation approaches in the budgetary control process of the enterprise. The article contains a systematic review of the scientific literature in Google Scholar in Bulgarian, before August 2023. The review covers: defining the framework for advanced search, searching and reporting results. Methodologically, a systematic approach was used. Eight scientific publications on the research topic form the basis of the review. The results show that most Bulgarian authors prefer the quantitative methods and approaches for evaluating the enterprise related to budgetary control. Such modern tools are those of fuzzy set theory and the balanced scorecard. Other authors highlight traditional approaches, including comparative, cost, and income. A modern tool is the empirical approach, which uses an evaluation methodology based on the so-called "extended uncertainty". Qualitative methods and approaches are most often used in the context of business crises. In this regard, some authors emphasize the need for the application of a flexible and dynamic toolkit in assessing the enterprise, applicable in conditions of uncertainty, which enables successful risk management. In the context of business crises, these authors recommend CSR and the dynamic approach. The results are discussed and analyzed, and some recommendations for research are given. According to the author, the current development represents a reference for the state of the Bulgarian scientific literature on the topic of the toolkit for assessing the enterprise, related to budgetary control. It may qualify as initial research to be extended to the Web of Science and Scopus databases as well as the non-indexed scientific literature.

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