THE USE OF THE BUDGETING PROCESS IN THE ENVIRONMENT OF A SMALL BUSINESS AT THE MODERN DEVELOPMENT STAGE OF THE RUSSIAN ECONOMY

The influence of various factors on the requirements for building a budgeting system for small businesses is investigated. The creating a comprehensive simplified model of a budgeting system for small businesses, which is a complex multi-stage process including methodological and organizational components, is suggested. A list of activities to build a financial structure for a small business, as well as advice and recommendations for comprehensive organization of the budgeting system is provided

SPECIAL ASPECTS OF DEVELOPMENT OF SMALL BUSINESS IN RUSSIA AT PRESENT STAGE

In this paper the comparative method of research that identifies similarities and differences of the small business sector between Russia and economically developed countries is used. The authors provide analysis of the current state of small entrepreneurship, determine development trends of branches of economy. Based on the analysis of foreign practice, the article outlines the main problems hindering dynamic development of the small business sector at present stage, provides statistic data. The special part is assigned to the analysis of the government programs in the sphere of assistance in development of small business at the regional level

SPECIAL ASPECTS OF DEVELOPMENT OF SMALL BUSINESS IN RUSSIA AT PRESENT STAGE

In this paper the comparative method of research that identifies similarities and differences of the small business sector between Russia and economically developed countries is used. The authors provide analysis of the current state of small entrepreneurship, determine development trends of branches of economy. Based on the analysis of foreign practice, the article outlines the main problems hindering dynamic development of the small business sector at present stage, provides statistic data. The special part is assigned to the analysis of the government programs in the sphere of assistance in development of small business at the regional level

GENESIS OF BUDGETING AND STUDY OF ITS DIALECTICAL INTERACTION WITH OTHER MANAGEMENT ACCOUNTING SYSTEM ELEMENTS

The article considers the budgeting process emergence history, analyzes the possibility of using the historical experience when developing modern budgets and its influence on the evaluation of methodological and theoretical bases of budgeting. The content of the modern budgeting process by using the historicological approach is disclosed, its place and the role in the process of management accounting have been identified, the positions of foreign and domestic researchers in the study area are summarized. In the article the elements composition of the management accounting system was studied and the dialectical relationship between budgeting and other analyzed system elements was found. Authors has been substantiates that the budgeting is an independent management accounting subsystem with input (source) information