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Special features of corporate budget planning: contemporary approach
2020
E3S Web of Conferences
The purpose of this article was to study budgeting process from the point of its structure, analyze the Russian and European models of budget planning. Russian experts seem to favor a combination of rolling budgeting and top-down approach. Zero based method is preferred for larger projects with strict budgeting culture. For smaller and medium business, there remains lack of attention to budgeting. It is caused by lack of finance, experience and prioritization of other financial management
doi:10.1051/e3sconf/202015904006
fatcat:gcyrvtc3hvaj3jt6kwof4rlx4i