Преглед на българската научна литература относно анализ на бюджетните отклонения в предприятието: концепции и инструментариум
Review of the Bulgarian scientific literature on the analysis of budget deviations in the enterprise: concepts and tools

Summary/Abstract: This article presents a systematic review of the Bulgarian scientific literature, indexed in the scientific database Google Scholar, for the period 2010 - 2024, on the concepts and tools used for the analysis of budget deviations in the enterprise. The analysis of these deviations, on the one hand, identifies the causes of their occurrence, and on the other hand, is a basis for making timely management decisions. This study covers thirteen scientific publications corresponding to the research question. In methodological terms, a structured approach based on the PRISMA methodology was used. The results of the review show that in the Bulgarian scientific literature, budget deviations are analyzed in concepts such as controlling and a concept based on tools from the theory of fuzzy sets and the theory of fuzzy logic. Regarding the approaches considered, the study establishes that the analysis of deviations is primarily an analysis of factor influences. A budget methodology built on the Kaizen concept could also be applied to the analysis of budget deviations.

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