Съвременни аспекти на бюджетирането на бъдещи финансови потоци (теоретични подходи и емпирично изследване)

Abstract

The paper is divided into two parts - theoretical approaches and empirical research of the budgeting process. The budgeting process in the enterprise, the types of budget, the methods of budgeting, the approaches for compilation of the budget process and the methodology of budgeting are subject to analyses, comments and forecasts in the first part of the study. The second part emphasizes on the specific empirical research of the dynamics of the budget items in the sale of apartments, tourist and hotel services, spa services and management and maintenance services, connected with the operational and strategic company development.