КФУ. Карточка публикации. Integration of advanced budgeting and modern accounting methods and cost analysis

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INTEGRATION OF ADVANCED BUDGETING AND MODERN ACCOUNTING METHODS AND COST ANALYSIS

Форма представления

Статьи в зарубежных журналах и сборниках

Год публикации

2019

Язык

английский

Авторы, сотрудники КФУ

Дарякин Адель Александрович, автор

Дудочников Алексей Игоревич, автор

Насибуллина Алия Сердаровна, автор

Библиографическое описание на языке оригинала

Daryakin A.A., Murtazin A.A., Valeev Y.D., Abdullaeva A.S., Dudochnikov A.I. Integration of advanced budgeting and modern accounting methods and cost analysis // International transaction journal of engineering management & applied sciences & technologies. – 2019. – Volume 10, Issue 18. – № 10A18L.

Аннотация

Advanced budgeting combines the advantages of different budgeting concepts, for example, allowing for changes and adjustments to budget forms as in the system of improved budgeting in order to increase the adaptability of the entire planning system to changes in the external environment. The adaptability of the budget planning system to the current needs of the enterprise is achieved by shifting the focus from the expenditure side of the budget towards achieving the planned indicators and taking into account important non-financial performance indicators as in the adaptive budgeting system. In addition, advanced budgeting involves the ideas of the system outside the budget or outside the budget. However, there is not so much a complete rejection of budgets as optimization of the system of budget forms, changing their set and detailing to the needs of the enterprise and its divisions. The system also used advanced budgeting, rolling forecasts and continuous planning. The most important advantage of the advanced budgeting system is the possibility of its integration with modern methods of cost accounting and analysis. Cost accounting and analysis is an important task of any enterprise for the formation of the cost of its products and the implementation of the production plan in terms of volume, range and quality at the lowest cost. The main purpose of accounting and cost analysis in the enterprise is to manage its cost to optimize the cost structure and reduce costs without compromising product quality. From this study, an important point in this context is the need to distinguish between cost accounting and costing methods and cost analysis methods.

Ключевые слова

AVS method; Target costing; Kaizen costing; Standard costing; Direct costing

Название журнала

INTERNATIONAL TRANSACTION JOURNAL OF ENGINEERING MANAGEMENT & APPLIED SCIENCES & TECHNOLOGIES

URL

http://apps.webofknowledge.com/full_record.do?product=WOS&search_mode=GeneralSearch&qid=1&SID=F6oIThFiJkG9CWukCGC&page=1&doc=7

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https://repository.kpfu.ru/?p_id=221647

Полная запись метаданных

Поле DC	Значение	Язык
dc.contributor.author	Дарякин Адель Александрович	ru_RU
dc.contributor.author	Дудочников Алексей Игоревич	ru_RU
dc.contributor.author	Насибуллина Алия Сердаровна	ru_RU
dc.date.accessioned	2019-01-01T00:00:00Z	ru_RU
dc.date.available	2019-01-01T00:00:00Z	ru_RU
dc.date.issued	2019	ru_RU
dc.identifier.citation	Daryakin A.A., Murtazin A.A., Valeev Y.D., Abdullaeva A.S., Dudochnikov A.I. Integration of advanced budgeting and modern accounting methods and cost analysis // International transaction journal of engineering management & applied sciences & technologies. – 2019. – Volume 10, Issue 18. – № 10A18L.	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/?p_id=221647	ru_RU
dc.description.abstract	INTERNATIONAL TRANSACTION JOURNAL OF ENGINEERING MANAGEMENT & APPLIED SCIENCES & TECHNOLOGIES	ru_RU
dc.description.abstract	Advanced budgeting combines the advantages of different budgeting concepts, for example, allowing for changes and adjustments to budget forms as in the system of improved budgeting in order to increase the adaptability of the entire planning system to changes in the external environment. The adaptability of the budget planning system to the current needs of the enterprise is achieved by shifting the focus from the expenditure side of the budget towards achieving the planned indicators and taking into account important non-financial performance indicators as in the adaptive budgeting system. In addition, advanced budgeting involves the ideas of the system outside the budget or outside the budget. However, there is not so much a complete rejection of budgets as optimization of the system of budget forms, changing their set and detailing to the needs of the enterprise and its divisions. The system also used advanced budgeting, rolling forecasts and continuous planning. The most important advantage of the advanced budgeting system is the possibility of its integration with modern methods of cost accounting and analysis. Cost accounting and analysis is an important task of any enterprise for the formation of the cost of its products and the implementation of the production plan in terms of volume, range and quality at the lowest cost. The main purpose of accounting and cost analysis in the enterprise is to manage its cost to optimize the cost structure and reduce costs without compromising product quality. From this study, an important point in this context is the need to distinguish between cost accounting and costing methods and cost analysis methods.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject		ru_RU
dc.title	Integration of advanced budgeting and modern accounting methods and cost analysis	ru_RU
dc.type	Статьи в зарубежных журналах и сборниках	ru_RU