Types and technologies of budgeting in an economic entity

Polukhina Kseniia Nikolaevna

The article is devoted to the study of topical issues related to the types and technologies of budgeting in an economic entity. Special attention is paid to the content and specificity of traditional methods of cost accounting and costing. The direct costing method is also examined in detail, its advantages and disadvantages are highlighted. Particular emphasis is placed on technology for budgeting costs based on the establishment of the concept of drivers. The results obtained allowed a comparative characterization of budgeting technologies.

Keywords:budgeting, technology, expenses, accounting, control