Budgeting in Anti-Crisis Management

Abstract

The economic essence of budgeting as a tool of anti-crisis management in accounting is considered. It is determined the role of management accounting information as the source of information in the budgeting system. The task and the classification of functions of budgeting in anti-crisis management are characterized. It is concluded that the use of management accounting information allows budgeting not only individual business processes but also the enterprise as a whole, and considering it as a single integral business process.