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BUDGETING Budgeting is an internal accounting of receipts and expenditures of an enterprise and its subdivisions, which enables to identify the actual financial result of the operation of a company. The result of budgeting - application of a procedure for the management of expenses as per each such subdivision, a monthly calculation of financial results, amounts of incentive and measures, which are to be taken in the next month for the adjustment of the results obtained. The budgeting includes several stages as follows:
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