BASIC PRINCIPLES OF EVALUATION IN BUDGETARY CONTROL OF THE ORGANIZATION

Maya Lambovska

Scientific paper ID 1286 : 2016/1

BASIC PRINCIPLES OF EVALUATION IN BUDGETARY CONTROL OF THE ORGANIZATION

Maya Lambovska

Basic principles that ought to be applied to the evaluation of responsibility centers in budgetary control process of the organization are systematized in the article. The article is worked out in two parts. First part is devoted to the procedure of responsibility centers’ activity evaluation as an element of the budgetary control process. Basic principles of responsibility centers evaluation are described in the second part of the article. A number of unresolved problems of the budgetary control theory are posed in the second part. Some possible approaches to their solving are suggested as well.

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основни принципи оценяване бюджетен контрол.basic principles evaluation budgetary control.Maya Lambovska

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