Budgets Development and Monitoring of Implementation

Student: Korabelshchikova Svetlana

Supervisor: Natalia Vladimirovna Maksimova

Educational Programme: Economics (Bachelor)

Year of Graduation: 2020

The main purpose of this work is to study the practical aspects of the applied budgeting techniques by studying the specific budgeting methodology used in the production company, identifying its shortcomings and proposing improvements. The main result of the work is expected to reduce deviations of budget values of accounting and management reporting indicators from their actual values. Problem areas in the budgeting methodology will be identified using the method of factor analysis and testing of the internal control system. Special attention will be focused on cost management as the area most exposed to data distortion risks.

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