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

Switch to Russian:to Russian

Managerial Accounting as an Instrument of Operational Controlling


Aleksey Zotov
(about the author)

Zotov Aleksey Nikolaevich – Postgraduate Student, Department of Economics and Production Organization, Moscow State Technical University MAMI

Published in:
Russian Journal of Entrepreneurship
– № 8-2 / August, 2010



Keywords: budgeting, centers offinancial responsibility, increase of profitability, metallurgical works, operational controlling, planning system, processmanagement, rational use


Citation:
Aleksey Zotov (2010). Managerial Accounting as an Instrument of Operational Controlling. Russian Journal of Entrepreneurship, 11(8), 88-92. — url: http://bgscience.ru/com/lib/2399


Share:

Abstract:

T he article considers the system of operational planning at the metallurgical plants using the methodology of controlling. The author’s suggestions aim to develop and improve the existing planning system with the purpose to increase the profitability of steel producers.







References:
1. Karminskiy A.M., Olenev N.I. i dr. Kontrolling v biznese. Metodologicheskie i prakticheskie osnovy postroeniya kontrollinga v organizatsiyakh. – M.: Finansy i statistika, 2006. – 256 s.
2. Kruglov M.I. Strategicheskoe upravlenie kompaniey. – M.: Russkaya delovaya literatura, 1998. – 126 s.
3. Tikhonov E.S. Sistema byudzhetnogo upravleniya // Direktor. – 2003. – № 7.
4. Kharitonova E.N. Byudzhetirovanie kak instrument operativnogo upravleniya predpriyatiem: AKD. – M., 2002. – 34 s.