SYSTEMIC MANAGEMENT ERRORS IN THE PRACTICAL BUDGETING OF THE REGIONAL GAS-DISTRIBUTING ORGANIZATIONS
Abstract
The article raises one of the topical issues in the sphere of financial-economic policy of the regional gas distributing organizations in Russia. United into one vertically-integrated holding, the regional gas distributing organizations make typical mistakes in budgeting management. The research allowed to formulate and summarize the typical mistakes. The described budgeting mistakes greatly influence the budgeting management and control over financial flow of regional gas distributing organizations.
Keywords
budgeting,
process,
budgeting,
gas distributing organization,
subject of budgeting process,
holding,
mistakes
336.14
About the Authors
L. A. Maslov
"Gazoraspredeleniye Nizhniy Novgorod" Ltd
Russian Federation
Russian Federation
A. M. Ozina
Nizhniy Novgorod Institute for Management, branch of the Russian Academy for national economy and state service of the Russian President
Russian Federation
Russian Federation
References
1. Молвинский А. Типичные ошибки при построении систем бюджетирования // Финансы: стратегия и тактика. - 2004. - № 6.
Review
For citations:
Maslov L.A., Ozina A.M. SYSTEMIC MANAGEMENT ERRORS IN THE PRACTICAL BUDGETING OF THE REGIONAL GAS-DISTRIBUTING ORGANIZATIONS. Actual Problems of Economics and Law. 2012;(1):145-148. (In Russ.)
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