The contributors introduce the concept of budget reliability and budget strain as criteria for assessment of the enterprise budget quality. They also propose technique to predict the budget strain value for stakeholders such as equity holders and debt holders. The effect of applying this method...

For providing associating short-term objectives with the possibilities of strategic development the author offers the model of company budget, which is balanced with long-term development goals. Value of the model is determined not only as balance between wishful and actual, but as possibility...