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The Theoretical Features of Budgeting in the Corporation

융합경영연구 / The Journal of Economics, Marketing and Management, (E)2288-7709
2021, v.9 no.1, pp.25-40
https://doi.org/https://doi.org/10.20482/jemm.2021.9.1.25
VYBOROVA, Elena Nikolaevna (Volgograd State Agrarian University)
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Abstract

Purpose: The forecasting is the likelihood scientifically proved judgment about the prospects, the possible conditions of this or that phenomenon in the future and (or) about the alternative ways and the means of their realization. To adapt the instruments of budgeting for the analysis cash flow of company. Research design, data and methodology: The creates the budget of cash flow were carried out on the basis of data of the report for the 2017 of corporations POSCO and in the first half of the 2018 Daewoo Shipbuilding & Marine Engineering of South Korea. Results: The simultaneous use of budgeting techniques and the simple financial analysis allows to systematize the transactions, to identify the main problem areas in the movement cash flows. Therefore, working capital analysis is to determine the limits of their fluctuations in view of the changes in the business processes. Conclusions: In the pedagogical context solved the features of budgeting in the part evaluation current assets, its financing, its elements: the cash, the debtor. In the process of budgeting of cash flow, in credit budget, in financial budget we can see the main indicators: the current assets, the functioning capital, the optimum number of debtors, the optimum amount of cash and another.

keywords
Budgeting, Financial Planning, Financial Forecasting, Financial Analysis

융합경영연구