Budgeting in Commercial Organizations

Student: Milana

Supervisor: Larisa E. Marshirova

Educational Programme: Economics (Bachelor)

Year of Graduation: 2019

The main purpose of this research is to improve financial planning system in the commercial organization - JSC Pharmprint. In order to achieve this goal basic concepts, objectives, principles, functions, classification and sequence of budgeting must be considered. To determine budgeting maturity level of Pharmprint ranking, scoring and Delphi method were used. In order to identify weaknesses and untapped potential of economic activity factor analysis of firm's financial statements was performed. To improve the validity of budgets developed by Pharmprint, implementation of such forecasting method as trend analysis was proposed. Assessment of the level of budgeting in Pharmprint and recommendations for improving of the existing budgeting system made upon completion of the research.

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