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Бюджетирование в иерархических структурах

Бюджетирование в иерархических структурах

Abstract

Отмечено, что в рамках бюджетного планирования в многоуровневых финансовых структурах возникает проблема согласования бюджетных планов на различных уровнях между собой. На основе теории активных систем предложен подход и разработана соответствующая методика, позволяющая согласовать эти планы.The system of budgets that is developing in the budgeting process should be associated with the items of financial structure. In the process of budgeting in multilevel structures there is a problem of budget plan concordance between different levels that, in case of sufficient independence of subsidiary financial structure elements, can lead to the problem of objectives matching between different elements of financial structure. The paper considers the problem of coordinated budget plan construction for multilevel financial structure.

Keywords

БЮДЖЕТИРОВАНИЕ, ОРГАНИЗАЦИОННОЕ УПРАВЛЕНИЕ, ТЕОРИЯ АКТИВНЫХ СИСТЕМ, ИЕРАРХИЧЕСКОЕ УПРАВЛЕНИЕ

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold