BUDGETING AS A TOOL OF ECONOMIC AND FINANCIAL ACTIVITY OF RAILWAY COMPLEX

The article indicates that budgeting is a key management tool that adapts to the needs of the control system and the implementation of which requires a change in methods of decision a significant amount of administrative decisions, given the task of budgeting and disclosed its relationship with the accounting system, noted that the operation depends on an effective cost accounting system ; given financial responsibility centers on a functional basis in the management of economic activities on the railways budgeting principles ; disclosed problematic aspects of budgeting in the context of efforts to support the direction of planning and control of financial economic activity of enterprises railway complex, actualized, that the basis for developing the budget forecasts dozhny be indicators work, taking into account projected changes in the volumes of technical modernization of the production process, introduction of new technology and so on.