Athaeaeaoiue i?ioeann o?ainoi?ie?oao eiathuea iaiauaiiue oa?aeoa?
yeaiaiou ei?ii?aoeaiie no?aoaaee a eiee/anoaaiiua iieacaoaee ?uieia e
?ano?nia.
Aeaeioai Oeeiia?iai, London Business School
Ca/ai ioaeai athaeaeao ?
Athaeaeaoiue i?ioeann eniieuecoaony aeey aeinoeaeaiey aeaoo iniiaiuo
oeaeae – ieaie?iaaiey e eiio?iey.
A i?ioeanna ieaie?iaaiey ?oeiaiaenoao eiiiaiee aeey i?eiyoey acaaoaiiuo
?aoaiee iaiaoiaeeii iaeaaeaoue iooeeueo?iaaiiie e iaiauaiiie
eioi?iaoeeae i iiae?acaeaeaieyo, iineoaeyie eioi?ie yaeythony
iaiaaeaea?u ieaeiaai o?iaiy. Oaeie eioi?iaoeeae eo iaania/eaaao
athaeaeaoiue i?ioeann, iino?iaiiue ii i?eioeeio “nieco aaa?o”. A oi aea
a?aiy ca/anooth e iaiaaeaea?u ieaeiaai o?iaiy iiaoo aieaa acaaoaiii
ieaie?iaaoue i?e iaee/ee o ieo eioi?iaoeee io ?oeiaiaenoaa, eioi?ia eae
i?aaeei ai?acaei eo/oa inaaaeiieaii ia iauae ea?oeia a ?aieao
i?aaiecaoeee e aa aeieain?i/iuo oeaeyo.
A ea/anoaa n?aaenoaa aeey eiio?iey athaeaeao iiaeao auoue i/aiue
yooaeoeaai eae eino?oiaio, iicaieythuee caaeaaaoue i?aaeaeu
ioaaonoaaiiinoe e iieiiii/ee ieaeanoiyueo iaiaaeaea?ia e aiaeece?iaaoue
yooaeoeaiinoue ?aaiou e ea/anoaa ieaie?iaaiey (iai?eia?, ia iniiaa
aiaeeca ioeeiiaiee).
*oi oaeia athaeaeao?
Iniiaiie athaeaeao i?aaenoaaeyao niaie i?iaiice?oaiia ninoiyiea iniiaiuo
oeiainiauo io/aoia ia iiiaio ieii/aiey ?anniao?eaaaiiai i?e ieaie?iaaiee
ia?eiaea. A eeanne/aneii aa?eaioa i?ioeann iiaeaioiaee athaeaeaoa
ninoieo ec neaaeothueo iniiaiuo yoaiia:
Athaeaeao i?iaeaae (iau/ii yoei caieiaaony ioaeae ia?eaoeiaa)
Athaeaeao i?iecaiaenoaa, aeeth/ay aai iaania/aiea
Athaeaeao aaeieieno?aoeaiuo ?anoiaeia
Eiaanoeoeeiiiue athaeaeao
Oeiainiaue athaeaeao
I?iaiic oeiainiauo io/aoia
Iaeiaei ia i?aeoeea iau/ii aanue i?ioeann eee aai ioaeaeueiua noaaeee
iiaoi?ythony ianeieueei ?ac, “ioeaouaaaony” iacaae e iiaoi?yaony niiaa
ii ia?a oiai eae athaeaeao ooi/iyaony, oaycuaaaony n athaeaeaoaie
aooeee?iaaiiuo eiiiaiee eee iiae?acaeaeaiee, i?eaiaeeony a niioaaonoaea
ni no?aoaae/aneeie onoaiiaeaie (aeey athaeaeaoa ii i?eioeeio “nieco
aaa?o”) eee ?aaeueiuie aiciiaeiinoyie e iio?aaiinoyie eniieieoaeae (aeey
athaeaeaoa ii i?eioeeio “naa?oo aiec”).
Iniiaiua aeaeu athaeaeaoia
Nouanoaoao iiiai ?aciiaeaeiinoae athaeaeaoia, i?eiaiyaiuo a caaeneiinoe
io no?oeoo?u e ?acia?a i?aaiecaoeee, ?ani?aaeaeaiey iieiiii/ee,
iniaaiiinoae aeayoaeueiinoe e o.i.
E aeaoi iniiaiui, “eaeaieiae/anee” ioee/iui oeiai athaeaeaoa neaaeoao
ioianoe athaeaeaou, iino?iaiiua ii i?eioeeio “nieco aaa?o” e “naa?oo
aiec”.
Ia?aue aa?eaio i?aaeoniao?eaaao nai? e oeeueo?aoeeth athaeaeaoiie
eioi?iaoeee io eniieieoaeae e ?oeiaiaeeoaeyi ieaeiaai o?iaiy e aeaeaa e
?oeiaiaenoao eiiiaiee. I?e oaeii iiaeoiaea iiiai nee e a?aiaie, eae
i?aaeei, ooiaeeo ia niaeaniaaiea athaeaeaoia ioaeaeueiuo no?oeoo?iuo
aaeeieoe. E?iia oiai, aeiaieueii /anoi i?aaenoaaeaiiua “nieco”
iieacaoaee neeueii eciaiythony ?oeiaiaeeoaeyie a i?ioeanna ooaa?aeaeaiey
athaeaeaoa, /oi a neo/aa iaiainiiaaiiinoe ?aoaiey eee iaaeinoaoi/iie
a?aoiaioaoeee iiaeao aucaaoue iaaaoeaioth ?aaeoeeth iiae/eiaiiuo. A
aeaeueiaeoai oaeay neooaoeey ia?aaeei aaaeao e nieaeaieth aeiaa?ey e
aieiaiey e athaeaeaoiiio i?ioeanno ni noi?iiu iaiaaeaea?ia ieaeiaai
o?iaiy, /oi au?aaeaaony a iaa?aaeii iiaeaioiaeaiiuo aeaiiuo eee
niciaoaeueiii caauoaiee oeeo? a ia?aiia/aeueiuo aa?neyo athaeaeaoa.
Yoio aeae athaeaeaoe?iaaiey oe?iei ?ani?ino?aiai a ?innee aaeaeo eae
iaii?aaeaeaiiinoe ia?niaeoea ?acaeoey ?uiea a oeaeii, oae e iaaeaeaiey
?oeiaiaenoaa caieiaoueny ieaie?iaaieai – e niaeaeaieth, aeey aieueoie
/anoe ?inneeneeo oii-iaiaaeaea?ia no?aoaae/aneia ieaie?iaaiea aei neo
ii? inoaaony eeoue e?aneaui eiino?aiiui oa?ieiii…
Aoi?ie iiaeoiae o?aaoao io ?oeiaiaenoaa eiiiaiee /aoeiai iiieiaiey
iniiaiuo iniaaiiinoae i?aaiecaoeee e niiniaiinoe noi?ie?iaaoue
?aaeenoe/iue i?iaiic oioy au ia ?anniao?eaaaiue ia?eiae.
Athaeaeaoe?iaaiea “naa?oo aiec” iaania/eaaao niaeaniaaiiinoue
athaeaeaoia ioaeaeueiuo iiae?acaeaeaiee e iicaieyao caaeaaaoue
eiio?ieueiua iieacaoaee ii i?iaeaaeai, ?anoiaeai e o.i. aeey ioeaiee
yooaeoeaiinoe ?aaiou oeaio?ia ioaaonoaaiiinoe.
A oeaeii athaeaeaoe?iaaiea “naa?oo aiec” yaeyaony i?aaeii/oeoaeueiui,
iaeiaei ia i?aeoeea, eae i?aaeei, i?eiaiythony niaoaiiua aa?eaiou
niaea?aeauea a naaa /a?ou iaieo aa?eaioia. Aii?in eeoue a oii, eaeie
iiaeoiae i?aiaeaaeaao.
Anoue aua ianeieueei aa?eaioia eeanneoeeaoeee athaeaeaoia:
Aeieain?i/iua e e?aoein?i/iua athaeaeaou (Short- & Long-term budgets)
A caiaaeiie i?aeoeea aeieain?i/iui athaeaeaoii n/eoaaony athaeaeao,
ninoaaeaiiue ia n?ie 2 aiaea e aieaa, a e?aoein?i/iui – ia ia?eiae ia
aieaa 1 aiaea.
Anoanoaaiii, nae/an a ?innee aeinoiaa?iinoue o?ao-, iyoe- e oae oai
aieaa -aeanyoeeaoieo athaeaeaoia, aoaeao, iyaei aiai?y, iaaunieie.
Ii ?acee/iui iiaieyi, “ai?eciio i?iiice?iaaiey” ia aeaiiue iiiaio a
?innee ninoaaeyao io iieoaiaea aei iieooi?a-aeaoo eao. Oaeei ia?acii,
i?aaenoaaeyaony aiieia ?aoeeiiaeueiui n/eoaoue e?aoein?i/iuie
athaeaeaoaie eaa?oaeueiua e iaiaa, a aeieain?i/iuie – io iieoaiaea aei
aiaea.
Ca/anooth a eiiiaiee aeieain?i/iia e e?aoein?i/iia athaeaeaoe?iaaiea
iauaaeeiythony a aaeeiue i?ioeann. A yoii neo/aa e?aoein?i/iue athaeaeao
ninoaaeyaony a ?aieao ?ac?aaioaiiiai aeieain?i/iiai e iiaeaea?aeeaaao
aai, a aeieain?i/iue ooi/iyaony ii i?ioanoaee eaaeaeiai ia?eiaea
e?aoein?i/iiai ieaie?iaaiey e eae au “i?ieaouaaaony” aia?aae aua ia
iaeei ia?eiae.
I?eaaaeaiiue ieaea ?enoiie eeethno?e?oao yoio i?ioeann.
INCLUDEPICTURE “http://www.gaap.ru/images/arts/003/pict01.gif” \*
MERGEFORMATINET
I?e/ai anee e?aoein?i/iue athaeaeao eae i?aaeei ianao ai?acaei aieueoa
eiio?ieueiuo ooieoeee, iaaeaee aeieain?i/iue, eioi?ue a iniiaiii neoaeeo
aeey oeaeae ieaie?iaaiey.
Iinoaoaeiua athaeaeaou (line-item budgets)
Iinoaoaeiue athaeaeao i?aaeoniao?eaaao aeanoeia ia?aie/aiea noiiu ii
eaaeaeie ioaeaeueiie noaouea ?anoiaeia aac aiciiaeiinoe ia?aiina a
ae?oaoth noaoueth. O.a. anee o aan caieaie?iaaii iio?aoeoue ia aieaa $
5,000 ia ?aeeaio, oi aieueoa Aai e ia aeaaeoo, aeaaea anee Au
oioae?eeenue nyeiiiieoue ia eiiaiaee?iaeao $ 15,000.
A caiaaeiie i?aeoeea oaeie iiaeoiae oe?iei eniieuecoaony a
i?aaeoaeuenoaaiiuo o/?aaeaeaieyo, iaeiaei ia?aaeei i?eiaiyaony e a
eiiia?/aneeo i?aaiecaoeeyo aeey iaania/aiey aieaa aeanoeiai eiio?iey e
ia?aie/aiey iieiiii/ee ?oeiaiaeeoaeae ieaeiaai e n?aaeiaai caaia.
A ?innee naia eiioeaioeey iinoaoaeiuo athaeaeaoia oe?iei ?ani?ino?aiaia
a eiiia?/aneeo no?oeoo?ao, ii ia i?aeoeea ?aaeei aiieiuaaony n
aeinoaoi/iie aeanoeinoueth.
Athaeaeaou n a?aiaiiui ia?eiaeii (Lapsing Budgets)
Yoio oa?iei icia/aao nenoaio athaeaeaoe?iaaiey, a eioi?ie
iaec?anoiaeiaaiiue ia eiiaoe ia?eiaea inoaoie n?aaenoa IA ia?aiineony ia
neaaeothuee ia?eiae.
Yoa ?aciiaeaeiinoue athaeaeaoa eniieuecoaony a aieueoeinoaa
i?aaiecaoeee, o.e. iicaieyao aieaa /aoei eiio?iee?iaaoue aeayoaeueiinoue
iaiaaeaea?ia e ?anoiae ?ano?nia eiiiaiee, i?anaeay “iaeiieoaeueneea”
oaiaeaioeee.
E iaaeinoaoeai oaeiai iaoiaea neaaeoao ioianoe ia?aaiiia?iinoue
?anoiaeiaaiey athaeaeaoiuo n?aaenoa, eiaaea a eiioea ia?eiaea
iaiaaeaea?u ia/eiatho a n?i/iii ii?yaeea o?aoeoue inoaoie n?aaenoa ia
ca/anooth iaioaeiua ?anoiaeu eee i?inoi iaiioeiaeueiui ia?acii,
iianaynue, /oi a neo/aa “iaaei?anoiaea” athaeaeao ia neaaeothuee ia?eiae
aoaeao o?acai ia niioaaonoaothuoth noiio. E?iia oiai, a eiioea ia?eiaea
aeiaieueii iiiai nee o?aoeony ia eiaaioa?ecaoeeth e io/aoiinoue.
Aeaeea e noaoe/iua athaeaeaou
A iaeaieaa /anoi eniieuecoaiii a ?innee noaoe/iii oeia athaeaeaoa oeeo?u
iaoiaeyony aia caaeneiinoe io iauaiia i?iecaiaenoaa e o.i., a oi a?aiy
eae i?e ninoaaeaiee aeaeiai athaeaeaoa ?anoiaeu noaayony a caaeneiinoue
io iaeiaai ia?aiao?a, eae i?aaeei, oa?aeoa?ecothuaai iauai i?iecaiaenoaa
eee i?iaeaae.
Oi?ioei i?eia?ii aeaeiai athaeaeaoa iiaeao iineoaeeoue athaeaeao
eaeiai-eeai eiioea?oa, eiaaea ana noaouee athaeaeaoa, aeeth/ay
eiee/anoai io?aiu/ieeeoeee e aiii?a?u a?oenoia, iinoaaeaiu a
caaeneiinoue io eiee/anoaa i?iaeaiiuo aeeaoia.
Aeaeee athaeaeao oi?io oai, /oi iicaieyao aieaa aaeaeaaoii ioeaieoue
yooaeoeaiinoue ?aaiou iiae?acaeaeaiee, ia iaania/eaathueo i?iaeaaee, a
ea?athueo ii ioiioaieth e iei iiaeaea?aeeaathuoth ?ieue.
I?aainoaaiiua athaeaeaou e athaeaeaou n ioeaaui o?iaiai (Incremental &
Zero-Base budgets)
Athaeaeao n ioeaaui o?iaiai – yoi athaeaeao, eioi?ue eaaeaeue ?ac
ninoaaeyaony caiiai, “n ioey”. A i?ioeaiiieiaeiinoue aio, o
i?aainoaaiiiai athaeaeaoa anoue ia/oi a?iaea oaaeiia, a eioi?ue i?e
i/a?aaeiii athaeaeaoe?iaaiee eeoue aiinyony ei??aeoeau, io?aaeathuea
oaeouea eciaiaiey ii n?aaiaieth n onoiyaoeiny i?ioeannii.
I?aainoaaiiue athaeaeao iaiiiai nieaeaao iauai oneeee e a?aiaie,
cao?a/eaaaiuo ia athaeaeaoiue i?ioeann. Iaeiaei ii eiaao e aeiaieueii
na?ueaciua iaaeinoaoee, iniiaiui ec eioi?uo yaeyaony iianiinoue
ia?aciaaiey “canoieiuo o/anoeia”, oyioueony ec i?ioeiai aac eciaiaiee,
eioi?ua i?e ninoaaeaiee athaeaeaoa “n ioey” iiaee au auoue ia?aniio?aiu
e iioeiece?iaaiu.
Iaeioi?ua iniaaiiinoe athaeaeaoiiai i?ioeanna
Ia acaeyae aaoi?a, aeey ea/anoaaiiiai athaeaeaoe?iaaiey /?acau/aeii
aaaeiui yaeyaony aeeaae iaiaaeaea?ia ieaeiaai o?iaiy e eniieieoaeae.
Ai iiiaeo eiiiaieyo aaiaeyony ia?aie/aiey iaeneiaeueiuo cao?ao ia i?iaeo
eee ioaeaeueiue aeae ?anoiaeia, eioi?ua ia iiaoo auoue ooaa?aeaeaiu aac
oi?ioaai aiaeeca e aecu oeiainiaiai niaoeeaeenoa eee oeiainiaiai
aee?aeoi?a. Iaeiaei eiee/anoai oeiainiauo niaoeeaeenoia ia?aie/aii, a
a?aiy oeiainiaiai aee?aeoi?a ca/anooth aiiaua ia aan cieioa (a
aoeaaeueiii niunea).
Iai?eia?, iaeioi?ay eiiiaiey onoaiaaeeaaao o?aaiaaiea iaee/ey aecu ia
ana o?aou a ?acia?a aieaa $ 5,000. A oi aea a?aiy iaaa?iyea nouanoaoao
iiiai “iaeeeo” ?anoiaeia e eiaanoeoeee, eioi?ua eiaiii a neeo eo
iacia/eoaeueiinoe ia oieueei ia ooaa?aeaeathony, ii aeaaea ia
aiaeece?othony ia i?aaeiao oeaeaniia?aciinoe. Oai ia iaiaa noiia?iue aan
oaeeo cao?ao iiaeao aeinoeaaoue 40-50% anao cao?ao oe?iu. A yoii neo/aa
aeaaea i?e naiii ouaoaeueiii iiaeoiaea e aiaeeco oao cao?ao, eioi?ua
iiiaaeatho a iiea c?aiey oeiainiauo niaoeeaeenoia, aeieaeiay
yooaeoeaiinoue eniieueciaaiey eaieoaea eiiiaiee ia aa?aioe?iaaia.
E eiaiii iiyoiio iaiaoiaeeii iaeneiaeueii iiaeaea?aeeaaoue oioy au
yeaiaioa?iue o?iaaiue oeiainiaie iiaeaioiaee iaiaaeaea?ia ieaeiaai e
n?aaeiaai caaia, iaeiia?aiaiii ?acaeaay a ieo iiieiaiea aaaeiinoe
athaeaeaoiiai i?ioeanna e aeiaa?ea e iaio – aaaeue oeie/iiio
“i?iecaiaenoaaiieeo” eee “i?iaeaaoeo” ca/anooth oyaeaei iiiyoue, ii/aio
ii aeieaeai o?aoeoue aei 20% naiaai ?aai/aai a?aiaie ia oeiainiaia
ieaie?iaaiea.
A aaaeue 10-20% – yoi ii?iaeueiue noaoenoe/aneee iieacaoaeue,
auaaaeaiiue ec i?aeoeee oniaoii ?aaioathueo iaaeaeoia?iaeiuo eiiiaiee.
Oaeay iiioey?iinoue, ia acaeyae aaoi?a, aiai?eo i oii, /oi i?aeiouanoaa,
i?aaeinoaaeyaiua ea/anoaaiii iino?iaiiui i?ioeannii athaeaeaoe?iaaiey,
ia?aaaoeaatho aeaaea noieue aieueoea cao?aou
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