Definition of the contour of automation of budgeting system
Importance The current market trends indicate keen interest of the Russian companies on the automation of budgeting processes and management accounting. However, companies face the choice of the type of automation system: in the outline of the existing systems, or by a separate system. Objectives The research aimed at identifying the main criteria, which are applicable to define outline of the budgeting system implantation with the smallest time and labor expenditures and the determination of their (criteria of) significance. Methods By means of an expert method, the research identifies and analyzes criteria, which impact on the choice of an automation path of budgeting system. We performed the criteria analysis based on the results of implemented projects on automation of budgeting processes and management accounting in four companies of different sectors and types of economic activities. Results The findings identify the criteria and their importance in the total volume of indicators, which are applicable for the analysis of choice of automation outline of the budgetary system. Conclusions and Relevance We conclude that the main indicators we can rely on are as follows: the number of responsibility centers involved in the budget model; the number of operational, functional and master budgets; the existence of other automated units; the number of persons involved in harmonization process; complexity of calculations; cost of automation; the need for providing consolidated information; existence of complex corporate or branch structure; carrying out of primary/secondary automation. These criteria should help both the companies themselves and integrating companies when introducing budgeting systems, and to determine an optimal path of system automation.