MATEC Web Conf.
Volume 106, 2017International Science Conference SPbWOSCE-2016 “SMART City”
|Number of page(s)||5|
|Section||8 Organization and Planning of Construction Works and Municipal Facilities|
|Published online||23 May 2017|
External and internal factors in organizational budgeting methodology formation
Saint-Petersburg State University of Economics, Sadovaya str., 21, St.-Petersburg, 191023, Russia
* Corresponding author: Tumnatdim@yandex.ru
External and internal factors affecting budgeting methodology are analyzed in the article. Modern approaches to organizational budgetary policy development which are described in the scientific literature on economics and applied in practice are investigated. Strategy-, process-, project- and risk-oriented types of budgeting are of particular interest in the article.
© 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.
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