2409-1634Research result. Economic Research2409-163410.18413/2409-1634-2014-1-2-108-116297ECONOMICS,MANAGEMENT AND ACCOUNTING IN A FIRMTHE INFRASTRUCTURE OF THE BUDGET PROCESS IN GARMENT MANUFACTURING BUSINESSESTHE INFRASTRUCTURE OF THE BUDGET PROCESS IN GARMENT MANUFACTURING BUSINESSESUsatovaLyudmila V.UsatovaLyudmila V.Usatoval@mail.ruKalutskayaSvetlana N.KalutskayaSvetlana N.Kalutskaya@bsu.edu.ruTsigulevaSvetlana N.TsigulevaSvetlana N.Tsiguleva@bsu.edu.ru20141200

The article demonstrates the main infrastructure elements of the result oriented budget process in clothing industry in the conditions of introduction of the budgeting system. The authors substantiate the necessity of budget formation, discuss the structure of the consolidated budget of clothing industry, and give their recommendations on improving the budgeting process in the system of accounting management of a garment manufacturing business.

The article demonstrates the main infrastructure elements of the result oriented budget process in clothing industry in the conditions of introduction of the budgeting system. The authors substantiate the necessity of budget formation, discuss the structure of the consolidated budget of clothing industry, and give their recommendations on improving the budgeting process in the system of accounting management of a garment manufacturing business.

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