BUDGETING ORGANIZATION IN MANAGEMENT ACCOUNTING MODULE

BUDGETING ORGANIZATION IN MANAGEMENT ACCOUNTING MODULE

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The algorithm for the interconnection of the economic activity effective indicators at the level of the management accounting and budgeting is offered. The budgeting technique based on the single structure of the budget-accountable control objects is considered. The transfer pricing mechanism for co...

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Bibliographic Details
Main Author: Elena A. Sharovatova
Format: Article
Language:Russian
Published: Don State Technical University 2018-07-01
Series:Вестник Донского государственного технического университета
Subjects:
management accounting
budgeting technique
revenues
expenses
financial result
cost centres
responsibility centres
cost objects
transfer price.
Online Access:https://vestnik.donstu.ru/jour/article/view/832

Internet

https://vestnik.donstu.ru/jour/article/view/832

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