Principles of developing cost classifiers for management accounting and budgeting systems

Автор: Dzhakaeva A.A., Chimagomedova S.S.

Журнал: Экономика и социум @ekonomika-socium

Статья в выпуске: 10 (41), 2017 года.

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When developing a management accounting system after determining the financial structure of an enterprise, the main circle of users of the system and their requirements, it becomes necessary to form classifiers.

Classifiers, budgeting, management accounting, account, company

Короткий адрес: https://sciup.org/140234711

IDR: 140234711

Список литературы Principles of developing cost classifiers for management accounting and budgeting systems

  • Drury K. Managerial and production accounting. -Moscow: UNITY, 2016.
  • Management accounting: official terminology of CIMA. -Moscow: FBK-Press, 2016.
  • Mullendorf R., Carrenbauer M. Production accounting. -Moscow: FBK-Press, 2015.
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