ROLLING BUDGETING AS A FINANCIAL CONTROLLING TOOL
This article raises a topical issue and related issues in the framework of financial controlling in the enterprise. The author considers one of the most important tools of financial controlling, which is currently gaining more and more popularity and is used in enterprises of all types - this is sliding budgeting. The author also points out the relevance of this topic and focuses on the feasibility of using this form of budgeting, as it will allow the company to switch to a more loyal management system for both individual divisions and the entire enterprise as a whole.