Budgeting organization in management accounting module
Автор: Sharovatova Elena A.
Журнал: Вестник Донского государственного технического университета @vestnik-donstu
Рубрика: Социально-экономические и общественные науки
Статья в выпуске: 7 (58) т.11, 2011 года.
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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 cost centres and responsibility centres which permits to plan inside prices for such control objects is developed.
Management accounting, budgeting technique, revenues, expenses, financial result, responsibility centres, transfer price, cost centres, cost objects
Короткий адрес: https://sciup.org/14249651
IDR: 14249651
