BUDGETING OF LOGISTICS SERVICE IN TRANSPORT ORGANIZATIONS

Abstract

Level of economic and innovative development of the organizations of transport in many respects depends on ability of managers to plan and operate expenses with use of the budgetary approach. This problem at costs planning on service of logistics is especially actual, control over money and studying of rationality of their expenditure by the divisions which are responsible for supply and sale.

The author allocated problems of creation of independent system of budgeting of service of logistics at the enterprises and in the organizations of various branches. The most obvious problem of adjustment of system of budgeting of service of logistics are high costs of its development and deployment. It is connected with that make a basis of budgeting: the accounting of the actual indicators, control of performance of budgets for the purpose of development and implementation of the timely correcting actions.

The human factor belongs to common problems of effective functioning of budgeting. At creation of budgets of service of logistics the human factor also remains to one of the main problems.

In article the problems arising at the organization of budgeting of service of logistics, and also the main directions of their permission are considered.