DETERMINANTS OF ACCOUNTING BUDGETING IN THE COMPANY

  • Radmila Trklja Municipality of Priština, Gračanica
  • Milan Trklja Municipality of Priština, Gračanica
Keywords: accounting and budgeting, budget, company

Abstract

Budgeting is a complex process that involves various planned activities, depending on the character of areas of responsibility and it is understandable that the development of supporting the operating budget are the responsibility of parts referred to in this regard, accountants provide expert assistance in the preparation of individual budgets so that they can later integrate into the master budget. The preparation of the budget requires recognition of the organizational behavior of employees, because in this way creates common awareness of all employees, focused on the formulation and implementation provilno goals in the process. The main task of budgeting is to present a comprehensive enterprise management and co-ordinated plan of activities of enterprises and their financial needs. The budget of the company as a whole is in fact a system of interconnected budget.

Downloads

Download data is not yet available.

References

Antony R., Govindarajan V., Management Control Systems, McGraw – Hill, Introduction edition, 2007.
2. Blocker E., Stout D., Cokins G., Chen K., Cost Management, McGraw – Hill / Irwin, New York, 2008.
3. Новићевић Б., Антић Љ., Управљачко рачуноводство, Економски факултет, Ниш, 2009.
4. Стевановић Н., Обрачун трошкова, Економски факултет, Београд, 1993.
5. Тркља Р., Улога рачуноводственог буџетирања и контроле у изградњи система мотивисања и награђивања у предузећу, Магистарска теза, Економски факултет, Ниш, 2010.
6. Horngren C., Accounting for Management Control, An Introduction, Prentice – Hall, INC, New Jersey, 1965.
Published
2011-06-30
How to Cite
TrkljaR., & TrkljaM. (2011). DETERMINANTS OF ACCOUNTING BUDGETING IN THE COMPANY. BizInfo (Blace) Journal of Economics, Management and Informatics, 2(1), 35-46. Retrieved from http://bizinfo.edu.rs/index.php/bizinfo/article/view/85