SPECIFICS OF BUDGETING IN OCTOBER DIRECTION OF PASSENGER ARRANGEMENT' BRANCH OF RZD
This article highlights the problem of budgeting in October Direction of passenger arrangement (ODPA) of Russian railways RZD. The relevance of this research considers basic budgeting specifics in corporation and shortcomings in the current budgeting system of ODPA. Given analysis presents recommend...
| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
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Publishing House of the State University of Management
2017-05-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/726 |
| Summary: | This article highlights the problem of budgeting in October Direction of passenger arrangement (ODPA) of Russian railways RZD. The relevance of this research considers basic budgeting specifics in corporation and shortcomings in the current budgeting system of ODPA. Given analysis presents recommendations to address shortcomings in the current corporate budgeting system. Moreover, there are some important deficiencies such as information flows and the predominance of «fiscal gap». Generally, authors believe that most important recommendations are connected with automatic control system lead-in for parallel organization and continuous monitoring of both financial accounting and budgeting process. |
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| ISSN: | 1816-4277 2686-8415 |