Management control in bakery enterprises

Автор: Urasova Natalia Grigoryevna

Журнал: Теория и практика общественного развития @teoria-practica

Рубрика: Экономические науки

Статья в выпуске: 7, 2013 года.

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Management control as an element of management accounting is necessary to improve the efficiency of bakery’s economic activities. The article designates main points, defines tasks and scope of the management control in the information support of the management system at the bakery enterprises. The author considers features of the management control over financial performance of the bakery enterprises’ activities on the basis of the static and flexible budgets’ data. The management control of the non-finance al criteria of the bakery enterprises’ activities is aimed at the assessment of the production quality.

Control, management accounting, management control, responsibility centers, responsibility accounting, static budgets, flexible budgets, aberration

Короткий адрес: https://sciup.org/14935518

IDR: 14935518

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