The introduction of budgeting as an effective tool for the implementation of the activities of companies

В последнее время внедрение бюджетирования просто necessary in addressing the management of the organization. At the same time, if previously interested in the information about the essence of budget management, today interest in this area is moving into the practical field.

Thus, the introduction of budgeting will beeffective when properly defining the concepts and tools with which this technology operates. You also need to be clear about who participates in it, what costs are planned to incur and what results are expected to receive. For this purpose, special corporate events are held in the field of educational management budget.

However, company executives are not alwaysCommercial directors, directors of purchasing or production understand the results of effective implementation of budgeting. But they are often responsible for the formation and execution of budgets at the enterprise. Therefore, in order to control the execution of the budgets adopted by the organization, these officials must know the order and the articles on which they are formed and planned.

Introduction of a budgeting system for anyorganization is associated with a large number of problems. Often, organizations choose the development of budget formats as the first stage. However, this approach can lead either to failure (unprocessed processes of collecting the necessary data can lead to late budget formation), or to the fact that the budget will simply be created with a big delay, and it can no longer be taken as a decision-making tool.

The main tasks of the organization when creating a budget are:

- the budgeting system, which consists in developing a financial structure, within which the process will be conducted directly;

- budget formats, their structure and forms;

- organization of budgeting, aimed at developing regulations and appointing responsible persons;

- automation and other technical side of the budgeting process, the use of special software.

Budgeting is a complex process,The main components of which are the implementation of program and administrative activities. These measures should be used only in aggregate, since it is impossible to work with the subsequent implementation of budgeting only using software. And concentrating mainly on software and automation and not taking into account the organizational part of this process, the company risks getting low efficiency budgeting.

For the results and timing of the implementation of the draft budgeta specially trained specialist manager must respond. As a rule, this is the head of the budgeting department or financial director. In the case of the appointment of a responsible person, when it is a financier, economist, accountant, or programmer, such budgeting is doomed to failure in advance, since these specialists have no levers of influence on the company's management.