DEVELOPMENT OF INFORMATION AND ANALYTICAL SUPPORT FOR CONTROL OVER THE EXECUTION OF BUDGETS BREWING COMPANIES

Abstract

Despite significant achievements in the theory and practice of controlling, the issues of control over the execution of the budget, its volume and frequency of control and analytical procedures remain poorly understood. In addition to the above, budget controlling requires the organization of specific accounting and analytical support, including the development of forms of primary documents and registers reflecting the specifics of planning and control of beer and alcohol production, accounting procedures for the interrelated reflection of the budget, actual data and deviations, reports on the results of control and analytical procedures. This article summarizes the theoretical foundations of controlling budget execution, including the definition, description of goals and objectives, levels and tools, describes the possibilities of using compliance and best practices that allow for control and analytical procedures regarding compliance with legislation, corporate ethics, as well as project control. The methodological approach considered in the article is based on the principles of economy and rationality. This allows controlling procedures to be carried out in the necessary and sufficient volume.