The possibility of integrating the advanced budgeting system and modern methods of accounting and cost analysis

Автор: Abdullaeva Aliya Serdarovna, Khabibullina Natalya Vitalevna

Журнал: Петербургский экономический журнал @gukit-journal

Рубрика: Экономика и управление хозяйствующими субъектами

Статья в выпуске: 2 (22), 2018 года.

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The economic essence of the concept of advanced budgeting and the advantagesof this concept in the integrated system of enterprise performance managementis considered in the article. The authors consider various modern methods ofaccounting and cost analysis. The possibility of their integration with the conceptof advanced budgeting. In a schematic form, the article presents the model ofintegration of the advanced budgeting system and modern methods of account-ing and cost analysis, and it discloses its main provisions.

Budgeting, adaptive budgeting, advanced budgeting, budgeting methods, accounting and cost analysis

Короткий адрес: https://sciup.org/140244140

IDR: 140244140   |   DOI: 10.25631/PEJ.2018.2.15

Статья научная