Economic education
Principles for operating budget development to control trading network
DOI:
https://doi.org/10.22633/rpge.v26i00.17414Keywords:
Economic education, Economics, Market conditions, Teaching methodsAbstract
Economic education technically concentrates upon the scholarship of teaching economics. It involves the content to be taught, teaching methods, assessment of those methods, and knowledge of general interest to economics teachers in graduate school. In the current reality of market conditions, the survival and effective functioning of trade organizations is based on an appropriate information support system, the main elements of which are budgeting and control. The article focuses on educational aspects of budgeting as an effective tool to control a retail trade network. To meet that aim, analysis, synthesis, comparison, assessment, generalization methods are considered. It is concluded that the principle of the budgeting tool use in control depends on the company activity type directly. The requirements are set, according to which the effectiveness of this controlling tool is determined.
Downloads
References
Aksenova Zh.A., Ishchenko O.V., Leoshko V.P. Features of a trade organization internal control. // Bulletin of the Academy of Knowledge. 2019. No. 3 (32). pp. 31-35.
Bogdanov Ya.A., Popkova E.G. Problems of budgeting implementation in retail chain // Modern science: problems and ways of their solution: collection of materials of the International scientific-practical conference (December 10-11, 2015), Volume I - Kemerovo: KuzSTU. 2015. pp. 218 - 221.
Borovitskaya M.V. On the issue of budgeting role in trade organizations // Karelian scientific journal. 2014. No. 3(8). pp. 46 - 48.
Cheglov V.P. Budgeting of large trade organizations: principles, approaches, organization // Bulletin of the Academy / Moscow academy of entrepreneurship under the Government of Moscow. 2012. No. 2 (32). - pp. 31 - 34.
Dolgikh A.S. Expenses of trade organizations // Accounting, analysis and audit: problems of theory and practice. 2017. No. 19. pp. 41 - 46.
Kalenik A.A. Improvement of non-food product range development in retail trade // Economy and regional management: collection of articles from the international scientific and practical conference / comp. by I.G. Chernyshova - Bryansk: BSU, 2017. pp. 689 - 694.
Konvisarova E. V., Levchenko T. A., Pustovarov A. A. (2019) Theoretical and Practical Aspects of Financing the Road Economy in the Supply Chain Strategy of Russian Federation. International Journal of Supply Chain Management, 8(6). pp. 853-857.
Konvisarova E.V., Levchenko T. A., Pustovarov A. A. (2020) Problems Of Statistical Accounting In Russian Price Index Determination // Reice-Revista Electronica De Investigacion En Ciencias Economicas №8 (15) pp. 272-285. doi: 10.5377/reice.v8i15.9958.
Krivtsova D.V., Denisova E.D. The aspects of the controlling system of trade organizations // Economics of sustainable development. 2019. No. 1 (37). pp. 300 - 306.
Kuzubov A.A., Shashlo N.V., Petruk G.V., Korostelev A.A. (2018) Developing a supply chain subsystem to manage the process of obstacle elimination for the innovative development of business entities. International Journal of Supply Chain Management. 7. рр. 621-631
Lyakhova O.D., Shestakova I.M., Ivakina I.I. Development of a financial structure to organize a retail trade network // Accounting, analysis and audit: problems of theory and practice. 2014. No. 12. pp. 72 - 76.
Narkevich L.V., Narkevich E.A. Management of the assortment of goods using the ABC and XYZ - analysis methods. // Innovative technologies in the economic and social processes of the region. Collection of scientific papers of the International Scientific and Practical Conference. / Krasnoyarsk Institute of Economics - the branch of the St. Petersburg University of Management Technologies and Economics. - Krasnoyarsk. 2017. pp. 44 - 50.
Panferova L.V. Financial Responsibility Centers as a way to coordinate the activities of an enterprise structural subdivisions. // Fundamental Research. 2016. No. 4-1. pp. 208 – 212.
Pashkov I.A., Firsova M.A. Features of the budgeting system in the retail trade // Problems of social-economic development in new economic conditions: the view of young researchers: the collection of articles by the participants of the International Scientific and Practical Conference of the IVth Ural Opening Day of Science and Business (Chelyabinsk, March 3, 2017). Volume 2. - Chelyabinsk: Encyclopedia, 2017. pp. 105 - 110.
Rakhmanova M. S., Krukov, V. V. (2019) Trade Enterprise Competitiveness Estimation Model by Key Success Factor Determination// Amazonia Investiga. №8 (21). pp. 177-186.
Rakhmanova, M. S.; Kryukov, V. V. (2019) Innovative Approach And Strategy For Employee Incentive Management Of Trade Enterprises// International Transaction Journal Of Engineering Management & Applied Sciences & Technologies. №10 (11). 10A11F. doi: 10.14456/ITJEMAST.2019.141.
Rogulenko T.M. Features of the management accounting system in trade organizations // Bulletin of professional accountants. 2016. No. 2. pp. 22 - 27.
Semushenkov V.V., Filippova N.A. Formation of financial responsibility centers - the first step towards the introduction of budgeting at an enterprise // Vector of Economics. 2017. No. 6. p. 40.
Siroteeva Yu.D. The centers of financial responsibility of an enterprise in the budgeting system. // Bulletin of modern research. 2018. No. 3-2 (18). pp. 186 - 188.
Vasilenko, M., Titova, N. (2019). Accounting policy the system of enterprise economic security. Amazonia Investiga, 8(22), 254-260. Retrieved from https://amazoniainvestiga.info/index.php/amazonia/article/view/424
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Revista on line de Política e Gestão Educacional
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Manuscritos aceitos e publicados são de propriedade da Revista on line de Política e Gestão Educacional. É vedada a submissão integral ou parcial do manuscrito a qualquer outro periódico. A responsabilidade do conteúdo dos artigos é exclusiva dos autores. É vedada a tradução para outro idioma sem a autorização escrita do Editor ouvida a Comissão Editorial Científica.
