On the question of the relationship between budgeting and the management accounting system

In modern conditions, especially when the crisis has engulfed all countries, the problems of budgeting, their application in the development of a particular subject are more relevant than ever. The lack of a budget leads to wrong decisions and, along with it, wrong management in the development strategy of a company. And mistakes in a crisis are costly for an economist. The relevance of using a detailed budget, and on the basis of it, the implementation of operational control, the implementation of planned activities is beyond doubt. The relevance of research on budgeting management accounting, reflecting the technology of strategy development, is beyond doubt. Changes in technology cause changes in management. All this requires changes in the formation of accounting and information systems. At the same time, the role of the accountant is changing, he is involved in the process of developing a development strategy and maintenance of the track facilities. Thus, the information system is being formed, which is so necessary for the implementation of goals and success in the implementation of the management strategy. Fundamentals of management accounting and budgeting usually involve building a cost management system in an enterprise. In order to optimize the costs of the enterprise, management cannot be reduced to a simple reduction. It is also necessary to take appropriate steps to achieve a certain level of income, profit, and, if necessary, take appropriate measures. On a business-wide scale, this explains cost management activities at the level of each department: cost centers, revenue centers, profit centers, and so on.

1. Sokolov Ya.V. Accounting: from the origins to the present day: Textbook for universities. — M.: Audit, UNITY. — 1996. — P. 638.

2. Vakhrushina M.A. Accounting management accounting. - Moscow: CJSC "FinStatInform". – 1999. – P. 329.

3. Ivashkevich V.B. Management Accounting in the enterprise information system // Accounting. – 1999. – Т. 8. – №. 4. – P. 99-102.

4. Karpova, T. P. Management Accounting: Textbook for Universities. Moscow: Audit. UNITY. – 1998. – P. 350.

5. Nikolaeva O.E., Shishkova T.V. Management Accounting. – Moscow: URSS, 1997. - 368p.

6. Management Accounting / Ed. HELL. Sheremet. – Moscow: FBK – PRESS. –1999. – P. 417. (in Russ.)

7. Tkach V. I., Tkach M. V. Managerial accounting: international experience Moscow: Finance and Statistics, 1994 - 296 p. (in Russ.)

8. George G. K. American management on the threshold of the XXI century. To. Grayson. O'dell // Textbook. Economics. – 1991. – P. 319. (in Russ.)

9. Drury K. Introduction to management and production accounting: Per. from English. / Ed. S.A. Tabalina. - Moscow: Audit UNITI. – 1997. – P. 560. (in Russ.)

10. Paliy V. F. Managerial accounting/edited by V. Paliya and R. Vander Vila Moscpw: INFRA-M. – 1997. – P. 435. (in Russ.)

11. Druri, К. Introduction to the administrative and productive accounting. Textbook for Institutions of Higher Education. - Moscow: Audit. UNITY, 1998. - 774p.

12. Satubaldin, S. S. Production accounting in the industrial products of the USSR and the USA (comparative research). Abstract of the dissertation for the degree of doctor of economic sciences, Мoscow. – 1980. (in Russ.)

13. Tomchuk O. et al. Environmental activities of agricultural enterprises: Accounting and analytical support //Economic annals-XXI. – 2018. – Т. 169. – Volume. 1-2. – 77-83 p. https://doi.org/10.21003/ea.V169-15

14. Stratan A., Manole T. Costs: key element of financial control // Economic Annals-XXI. – 2018. – T. 173. – Volume. 9-10. – 49-54 p. https://doi.org/10.21003/ea.V173-08

15. Vallišová L., Černá M., Hinke J. Implementation of sustainability aspects in the financial reporting system: an environmental accounting standard // Economic Annals-ХХI. – 2018. – T. 173. Volume 9-10. – 55-59 p. https://doi.org/10.21003/ea.V173-09