Бюджетирование в системе планирования организации
In the paper integrated information systems for corporate planning and budgeting are considered. Four groups of practical tasks exceeding the bounds of typical functionality of special-purpose planning and budgeting information systems are allocated. Several classes of information systems (simulation, statistical analysis, financial analysis and modeling, group decision making, business intelligence), which may provide the completeness of corporate planning and budgeting are denoted as solutions complementary to special-purpose planning and budgeting systems.
This article is about improving budgeting system in companies by means of a new method based on the concept of managed impacts which use project management tools. This concept divides planning into two stages: making general forecast and making set of managed impacts. Each managed impact is determined by some changes of budget’s parameters and a percentage change of a target parameter to its forecast level. All the managed impacts form project of managed impacts. And this project should take the place of master budget. This method can solve such budgeting’s problems as: flexible adaptation of the master budget to new conditions, difficulties to see the strategy and aims of company in budgets etc.
Тhe article considers accounts Valuation and Budget rules - documents, regulating the budget process, or the process of compiling, approving, implementing and controlling of implementation of the state scheduling of income and expenses in Russia of the end of 19th - beginning of 20th century. The named documents are to be a foundation of present budget law in Russia, that supposes their detailed research.
In this article we describe a system allowing companies to organize an efficient inventory management with 40 suppliers of different products. The system consists of four modules, each of which can be improved: demand planning, inventory management, procurement planning and KPI reporting. Described system was implemented in a real company, specializing on perishable products totaling over 600 SKUs. The system helped the company to increase its turnover by 7% while keeping the same level of services.