Year: 2025
Type: article
Abstract: The article proposes the stages of preparation for the budget process in the company. The main emphasis is on the analysis of the impact of product prices on revenue and the impact of product sales volume on revenue, taking into account the sales structure. Ways to reduce the company's costs by limiting costs, eliminating inefficient costs, as well as using cooperation and outsourcing are determined. The need to update the data on expenses, taking into account the projected annual consumer price index, is substantiated. A cash flow budget was developed, formed by an indirect method, which allows linking the profit and cash flows of enterprises. The need to update the company's internal documents regarding its budgeting system was determined.
Source: Экономика: реалии времени
Author: Oleksandr Tatarinov
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4409399412