КФУ. Карточка публикации. MANAGERIAL CONTROL IN THE SYSTEM OF BUDGETING

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MANAGERIAL CONTROL IN THE SYSTEM OF BUDGETING

Форма представления

Статьи в зарубежных журналах и сборниках

Год публикации

2018

Язык

английский

Авторы, сотрудники КФУ

Козлова Наталья Николаевна, автор

Нестеров Владимир Николаевич, автор

Библиографическое описание на языке оригинала

Nesterov V.N., Kozlova N. N. MANAGERIAL CONTROL IN THE SYSTEM OF BUDGETING/V.N. Nesterov, N.N.Kozlova // Proceedings of the International conference «Economy in the modern world« (ICEMW 2018), Advances in Economics, Business and Management Research, 2018, Vol. 61., pp. 393-397

Аннотация

Advances in Economics, Business and Management Research

Ключевые слова

budget, estimate, control, expenses, factors, accounting

Название журнала

Advances in Economics, Business and Management Research

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https://repository.kpfu.ru/?p_id=202392

Полная запись метаданных

Поле DC	Значение	Язык
dc.contributor.author	Козлова Наталья Николаевна	ru_RU
dc.contributor.author	Нестеров Владимир Николаевич	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	Nesterov V.N., Kozlova N. N. MANAGERIAL CONTROL IN THE SYSTEM OF BUDGETING/V.N. Nesterov, N.N.Kozlova // Proceedings of the International conference «Economy in the modern world« (ICEMW 2018), Advances in Economics, Business and Management Research, 2018, Vol. 61., pp. 393-397	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/?p_id=202392	ru_RU
dc.description.abstract	Advances in Economics, Business and Management Research	ru_RU
dc.description.abstract	In this article the content of managerial control in the system of budgeting as important source of information for business management, evaluation of the work of responsible persons on achievement of the scheduled purposes is considered. The method of monitoring over budget implementation based on determination of deviations and detections of the reasons of its emergence is explained. The analysis of deviations is given in digital data and methods of detection of influence of separate factors on the general expenses' deviation and its detailing by types of expenses, responsibility centers, variable and constant expenses are shown. The relevance of this article is that in the present there are essential questions of control and management of different types of activity of the enterprise by preparation of specific programs of actions. These programs are called the budget (estimate) where such indicators as the planned income size, expenses, investments which need to be attracted to achievement of the goal of activity of the company and another are reflected. Relevant are questions of identification of the reasons of a deviation from the budget and control of its execution.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	budget	ru_RU
dc.subject	estimate	ru_RU
dc.subject	control	ru_RU
dc.subject	expenses	ru_RU
dc.subject	factors	ru_RU
dc.subject	accounting	ru_RU
dc.title	MANAGERIAL CONTROL IN THE SYSTEM OF BUDGETING	ru_RU
dc.type	Статьи в зарубежных журналах и сборниках	ru_RU