bgscience@idbg.ru
+7 495 648 62 41 Russia, 127015, Moscow, Novodmitrovskaya st. 5A (b. 7)
Menu

Switch to Russian:to Russian

Role of Management Accounting in the Budget Planning of Construction Organizations


Elena Filatova
(about the author)

Filatova Elena Leonidovna – Assistant, Chair of Management, SEI HPT TyumGASU, Tyumen

Published in:
Russian Journal of Entrepreneurship
– № 8-1 / August, 2010



Keywords: budget process, construction organizations, management accounting


Citation:
Elena Filatova (2010). Role of Management Accounting in the Budget Planning of Construction Organizations. Russian Journal of Entrepreneurship, 11(8), 116-120. — url: http://bgscience.ru/com/lib/2276


Share:

Abstract:

The article examines the definition, the place and the role of management accounting in the budgeting process of construction organizations.







References:
1. Borovkov P. Praktikum po finansovo-ekonomicheskomu analizu // Spravochnik ekonomista. – 2007. – № 4 (46). – S. 31.
2. Druri K. Vvedenie v upravlencheskiy i proizvodstvennyy uchet: Monografiya / 3-izd., per. s angl. – M.: YuNITI, 2002.
3. Dobrovolskiy E.Yu. Byudzhetirovanie: shag za shagom / E.Dobrovolskiy, [i dr]. – SPb.: Piter, 2006. – 448 s.
4. Zgoda E.N. Aktualnye problemy formirovaniya uchetnoy politiki upravlencheskogo ucheta // Upravlencheskiy uchet i finansy. – 2009. – № 1 (17). – S. 26-33.
5. Liberman I.A. Puti rasshireniya sfery deystviya bukhgalterskogo-upravlencheskogo ucheta v stroitelstve // Tsenoobrazovanie i smetnoe normirovanie v stroitelstve. – 2009. – №10 (284). – S.125-129.
6. Podolyak M. Integratsiya bukhgalterskogo i upravlencheskogo ucheta // Spravochnik ekonomista. – 2007. – №12(54). – S. 48.
7. Pashigoryeva G.I., Savchenko O.S. Sistemy upravlencheskogo ucheta i analiza. – Spb.: Piter, 2003.
8. Rishar Zh. Bukhgalterskiy uchet: teoriya i praktika: Per. s frants. / Pod red. Ya.V. Sokolova. – M.: Finansy i statistika, 2000. – 160 s.
9. Simionov R.Yu. Ekonomicheskiy analiz deyatelnosti stroitelnogo predpriyatiya. – Rostov n/D: Feniks, 2006. – 173 s.
10. Chaya V.T., Chupakhina N.I. Analiticheskoe obosnovanie stanovleniya i razvitiya sistemy upravlencheskogo ucheta // Ekonomicheskiy analiz teoriya i praktika. – 2007. – № 18 (99). – S. 9-16.
11. Sheremet A.D. Upravlencheskiy uchet: Uchebnoe posobie / 2-e izd., ispr. – M.: ID FKB-PRESS, 2002.
12. Khogrngren Ch. T., Foster Dzh. Bukhgalterskiy uchet: upravlencheskiy aspekt: Per. s angl. / Pod red. Ya.V. Sokolova. – M.: Finansy i statistika, 1995.