Бюджетирането - ефективен управленски инструмент за реализация на стратегическите цели на предприятието
Budgeting - an effective management tool for realization of the strategic goal of the company

Summary/Abstract: The dynamic business environment, the unpredictable behavior of competitors and customers, as well as the demand for successful competitive position on the market require effective company management. This cannot be achieved without complete strategic and operational planning, analysis, control and regulation of the use of the company resources. Appropriate instrument for company's resource allocation in accordance with the strategic plan is the budget planning and control. Its application allows quantifying connection of the strategic objectives of the company with the operational plans and indicators.The article emphasizes the importance of budgeting in the process of strategic planning.

• Details
• Contents