Doctoral student of “Accounting” Department of Tashkent State University of Economics, Philosophy Doctor (PhD) on Economics
Online published on 26 March, 2021.
This article is devoted to the consideration of “budgeting” concept. Having studied the definition of “budgeting” provided by various researchers-economists, the author has developed her own definition of this concept. In addition, on the basis of the research carried out, this article provide the proposals of the author to the chart of formulating budget indicator by “sales budget”, interrelations of the budget of the first and second level when replenishing “revenue part of the budget”, subsequence of formulating the master budget, budgeting model based on the structure of management accounting objects at the metallurgical industry, as well as structure of the budgeting objects.
Budget, Mater budget, Budgeting, Budget of cash flows, Overhead budget, Production budget, Expenditure budget, Revenue budget, Payment budget, Revenue and expenditure budget, Cash flow receipts budget, Sales budget, Profit budget
