Махсудов Б.Ю. – ТДИУ,
тадқиқотчи
The articlehighligts the theoretical – practical issues and foreign experience of
evaluation and monitoring of the budgeting process.And also,the role of the analysis
of variance in the evaluation and monitoring process budgeting.
Keywords: budgeting control, deviation, variance analysis, sales budget,
production budget, the importance of deviations, severity level, deviations from
standards, cycle analysis, controlling, range of deviations.