Generalization technique of balance in management accounting system
Автор: Sharovatova Elena A.
Журнал: Вестник Донского государственного технического университета @vestnik-donstu
Рубрика: Социально-экономические и общественные науки
Статья в выпуске: 8-2 (59) т.11, 2011 года.
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The relationship between the performance factors of the management accounting that permit to form the balance of dependent quantities in terms of revenues, expenditures and financial results, is considered. Format of the balance generalization of the dependent indices for the cost centres, cost drivers, and responsibility centres is offered.
Management accounting, management, accounting entity, cost centre, cost driver, responsibility centre, revenues, expenditures, financial results, statement of balance, administrative objectives
Короткий адрес: https://sciup.org/14249701
IDR: 14249701
