КФУ. Карточка публикации. The use of tools of management accounting and controlling in the system of internal control of the organization (Web of Science) /

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THE USE OF TOOLS OF MANAGEMENT ACCOUNTING AND CONTROLLING IN THE SYSTEM OF INTERNAL CONTROL OF THE ORGANIZATION (WEB OF SCIENCE) /

Форма представления

Тезисы и материалы конференций в зарубежных журналах и сборниках

Год публикации

2018

Язык

английский

Авторы, сотрудники КФУ

Ерина Татьяна Валерьевна, автор

Лопухова Наталья Владимировна, автор

Хапугина Людмила Сергеевна, автор

Библиографическое описание на языке оригинала

N.Lopukhova The use of tools of management accounting and controlling in the system of internal control of the organization (Web of Science) // 5th Conference on SOCIAL SCIENCES and ARTS SGEM, 2018. - Global ID: 53583 Хапугина Л. С., Ерина Т. В., Лопухова Н. В.

Аннотация

5th Conference on SOCIAL SCIENCES and ARTS SGEM, 2018

Ключевые слова

Management accounting, internal control system, effectiveness of business activities

Название журнала

5th Conference on SOCIAL SCIENCES and ARTS SGEM, 2018

Пожалуйста, используйте этот идентификатор, чтобы цитировать или ссылаться на эту карточку

https://repository.kpfu.ru/?p_id=193868

Полная запись метаданных

Поле DC	Значение	Язык
dc.contributor.author	Ерина Татьяна Валерьевна	ru_RU
dc.contributor.author	Лопухова Наталья Владимировна	ru_RU
dc.contributor.author	Хапугина Людмила Сергеевна	ru_RU
dc.date.accessioned	2018-01-01T00:00:00Z	ru_RU
dc.date.available	2018-01-01T00:00:00Z	ru_RU
dc.date.issued	2018	ru_RU
dc.identifier.citation	N.Lopukhova The use of tools of management accounting and controlling in the system of internal control of the organization (Web of Science) // 5th Conference on SOCIAL SCIENCES and ARTS SGEM, 2018. - Global ID: 53583 Хапугина Л. С., Ерина Т. В., Лопухова Н. В.	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/?p_id=193868	ru_RU
dc.description.abstract	5th Conference on SOCIAL SCIENCES and ARTS SGEM, 2018	ru_RU
dc.description.abstract	Currently, there remains the uncertainty of action of the entity in creating a system of internal control committed to the facts of economic life, accounting and preparation of accounting (financial) statements. To reduce this uncertainty from our point of view tools of management accounting and controlling can be effectively used. Management accounting will enable the economic entity reasonable assurance that ensures the efficiency and effectiveness of its activities, including an optimum financial and operational performance. Accounting of costs for places of their formation and responsibility centers and the use of such tools of management accounting as break-even analysis, cost accounting by responsibility centers, budgeting, and special methods of calculation will significantly increase the effectiveness of the internal control system. The full functioning of the controlling system will ensure the establishment of a control environment and system of communication between staff.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	Management accounting	ru_RU
dc.subject	internal control system	ru_RU
dc.subject	effectiveness of business activities	ru_RU
dc.title	The use of tools of management accounting and controlling in the system of internal control of the organization (Web of Science) /	ru_RU
dc.type	Тезисы и материалы конференций в зарубежных журналах и сборниках	ru_RU