MATEC Web Conf.
Volume 106, 2017International Science Conference SPbWOSCE-2016 “SMART City”
|Number of page(s)||8|
|Section||8 Organization and Planning of Construction Works and Municipal Facilities|
|Published online||23 May 2017|
Budgeting fundamentals analysis for the purposes of organizational budgetary policy development
Saint-Petersburg State University of Economics, Sadovaya str., 21, St.-Petersburg, 191023, Russia
* Corresponding author: Tumnatdim@yandex.ru
Theoretical issues of budgeting are considered in the article. The essence of the concept, its subject and objects, budgeting principles, their scope and functions are examined. Theoretical positions on budgeting present in the economic literature are analyzed, and ultimately, the authors’ views on fundamentals of budgeting are described.
© The Authors, published by EDP Sciences, 2017
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.
Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.
Initial download of the metrics may take a while.