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10.5593/sgemsocial2017/15/S05.101

SALES BUDGETING IN A BUSINESS - PRACTICAL ASPECT

I. Emerling
Thursday 28 September 2017 by Libadmin2017

References: 4th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM 2017, www.sgemsocial.org, SGEM2017 Conference Proceedings, ISBN 978-619-7408-17-1 / ISSN 2367-5659, 24 - 30 August, 2017, Book 1, Vol 5, 803-814 pp, DOI: 10.5593/sgemsocial2017/15/S05.101

ABSTRACT

Enterprise Management in recent years requires a lot of concentration on environmental change, i.e. Increase the competitiveness of enterprises, technical and technological progress, increasing demands by customers, decreasing product life cycle and product innovation. The answer to the problems of modern management companies became controlling and budgeting . The purpose of this article is to present the role of sales budgeting in business management. The applied research methods are based on literature studies of the examined scope and evaluation of the sales budgeting process in the decisions taken by the management board. The article will analyse the creation of sales budgets, their implementation, the impact on the business of the company, and the decisions that the company will make on its further development.
The basic research hypothesis is to assume that sales budgeting contributes to making business decisions more and more effective. Verifying the above hypothesis is the main purpose of this article.

Keywords: management, controlling, budgeting, business, sales, results