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ERIC Number: EJ1114871
Record Type: Journal
Publication Date: 2016
Pages: 14
Abstractor: As Provided
ISSN: EISSN-1306-3065
Budgeting-Based Organization of Internal Control
Rogulenko, Tatiana; Ponomareva, Svetlana; Bodiaco, Anna; Mironenko, Valentina; Zelenov, Vladimir
International Journal of Environmental and Science Education, v11 n11 p4104-4117 2016
The article suggests methodical approaches to the budgeting-based organization of internal control, determines the tasks and subtasks of control that consist in the construction of an efficient system for the making, implementation, control, and analysis of managerial decisions. The organization of responsibility centers by means of implementing budgeting is suggested with a view to ensuring the stable work of independent educational institutions under the conditions of their partial independence. The goal of the development and implementation of a budgeting system is to create an instrument for the efficient organization of the activity management of an institution and its structural units by planning, controlling incomes and expenses, and analyzing economic and financial indicators.
LOOK Academic Publishers. Knobbelzwaansingel 211 Den Haag 2496LN, Netherlands. Tel: 31-20-217-0912; e-mail:; Web site:
Publication Type: Journal Articles; Reports - Research
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Russia
Grant or Contract Numbers: N/A