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рефераты, английский язык

Объем работы: 21 стр.

Год сдачи: 2008

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Introduction 2

1. Budgeting process 3

1.1 Budgeting: definition, essence, subject-matter 3

1.2 Main functions of budgeting 5

2. Budgeting classification 7

1. Private companies budgeting 7

2.2 Gove
ment budgeting 10

2.3 Personal finance budgeting 11

3. Financial planning – essential concept of budgeting 16

Conclusion 18

List of used literature 20


During many year companies viewed their budgets simply as an indispensable estimation of further annual incomes and expenses. Nowadays this attitude is rapidly changing due to the market requirements of stronger competitiveness so that companies are obliged to be more dynamic. Successful companies constantly boost the accuracy of their forecasts on future operation and needs in resources. It not only increases the importance of budgeting and planning, it also changes the traditional roles of various sheets, budgeting systems and software of the production.

This work conce
s mode
budgeting and financial planning. Budgeting is an important tool of successful and proper business operation in today’s economy. Budgeting is applied in various spheres and layers of the mode
society, it is equally important for the gove
ment, enterprises as well as for individuals. Budgeting suggests reasonable production, accurate management, forecasting of risks and profits, cash flow planning and simply improving the total operation.

Creating a budget may not sound like the most exciting thing in the world to do, but it is vital in keeping your financial house in order. Performing Financial Planning is critical to the success of any organization. It provides the Business Plan with rigor, by confirming that the objectives set are achievable from a financial point of view. It also helps the CEO to set financial targets for the organization, and reward staff for meeting objectives within the budget set. Budgeting the money is the co
erstone of a sound financial plan.

The goal of this work is to describe the principles of budgeting and financial planning. The achievement of the posed goal assumes the following tasks:

1) examine the structure, essence and major functions of the budgeting;

2) describe budgeting process and its main principles;

3) view budgeting at different environments: gove
ment, enterprises, personal.

1. Budgeting process

1.1 Budgeting:...

List of used literature

1. Романовский М. Н., Финансы предприятий, Учебник – М.: Финансы и статистика, 2000.

2. Шим Д.К., Сигел Д.Г. “Основы коммерческого бюджетирования. Пошаговое руководство.- М.: Азбука, 2001.

3. Owen E Huges Public Management and Administration and Introduction, Great Britain: Macmillan Press Limited, 1994.

4. Budget Function Classifications: Origins, Trends, and Implications for Current Uses (Letter Report, 02/27/98, GAO/AIMD-98-67).

5. Aaron Wildavsky. Budgeting. – N/Y.: Transaction Pub, 1996.

6. Tere Drenth. The Everything Budgeting Book: Practical Advice for Spending Less, Saving More, and Having More Money for the Things You Really Want. – Canada, Ontario, 2005.

7. John L. Macko, Jane E. Chidester 21st Century Solutions for Taking Control of Your Money. – Washington, 2004.

8. Tracey Longo. 10 Minute Guide to Household Budgeting. – N.Y., 1997.

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