Фінансова діяльність суб'єктів господарювання - Tereshchenko O.O.

12.2. The principle of budgetary management

In the theory and practice of economics, there are opportunities to draw a line up to the formulation of the principles of budget planning and planning. On our duma, to the main of them, we must add the following:

The principle of the behavior : all the operations of the device, to produce up to the charge of the payments of grotesque koshtivs, and takozh vplyvayut on yogo fіnansovі result, povinni budi vіdobzheny in the budget;

The principle of coordination means, budo budgets, the centers of pributkovosty, costs, structural pidrozdіlіv tescho povinni izkladatisya z urahuuvannam mozvolostі їх зведення в єдиний консолідований budget; Okrіm цього, слід узгоджувати стратегигічні цілі з pokazniki догогострокових планів і короткострокових бюджетів;

The principle of centralization is impartial, budgetary planning is important for the management of financial management, it is guilty of complying with the central center, and the annuity, all pennies (including positives, resources) are responsible for all the whistle-blowing pennies;

The principle of specialization of the budget, the vimage, the taxation of the grocery, that the viplati vidobrazhalisya vidpovidno to їх vіdіvі and dzherel vіnіchnennya, zavdyaki chоm mozhna prokontrolyvaty rush groshovі koshtіv v rozіrі zakremі centrіv pributkovostі vіdpіdіnostіnosti;

The principle of budgetary budgeting means, budo budivnyi dilytisya on okremi periodi, trivalal yakih viznachaetsya specifikoyu organizatsii fіansovoї діяльності підприємства (shodennyi budeti, schodekadnі, tyzhnevі, na mіsyats, kvartal tochno);

The principle of prozorosty peredacha, budo budivnyi zakladatisya such a rank, shoob usі zadіyanі v ikh vikonannі individuala chyotko vyavlyali zavdanya, yakі before them to be put, that mali stimulus before the vikonannya;

The principle of precision : all the operations that result from them groshnok nadegodzhennya i vyplati povinni bazvovatisya on real forecasts;

The principle of decomposition of the field in the fact that the budget of the budget of the lower rivnya is detailed to the budget of the bilh of the high river, the toto of the budget of the enterprises is "contributions" to the budgets of the vibrobitzv, the budget in the cost of the articles of expenditure, to concretize the budget of the vibro-

The principles of the budgetary plan for the implementation of structural budgeting for the structural adjustment of property and property are invested in the way of the economics of financial resources, the speed of unproductive vitrat, the bureaucratic gnocchost in management and control over the production of products, and for the accuracy of assigning budgetary displays.