Abstract

Currently is essential to carry out encountered monitoring, that is to evaluate the reasonableness of income and expenditure budgeting with an alternative observation. In this regard, the article proposes to calculate linear functions of the trends of deviations of financial results and through them to estimate the frequency of the formation of deviations, which can be an alternative stimulus in the process of evaluating the validity of budgeting in food producing companies. With the parameters of the linear function of deviation trends, it is also proposed to make comparisons between the changes in the estimated quantities of income and expenses and to find optimal options.

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