Form of presentation | Articles in international journals and collections |
Year of publication | 2018 |
Язык | английский |
|
Kozlova Natalya Nikolaevna, author
Nesterov Vladimir Nikolaevich, author
|
Bibliographic description in the original language |
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 |
Annotation |
Advances in Economics, Business and Management Research |
Keywords |
budget, estimate, control, expenses, factors, accounting |
The name of the journal |
Advances in Economics, Business and Management Research
|
Please use this ID to quote from or refer to the card |
https://repository.kpfu.ru/eng/?p_id=202392&p_lang=2 |
Full metadata record ![](https://shelly.kpfu.ru/pdf/picture/arrow_black_right.gif) |
Field DC |
Value |
Language |
dc.contributor.author |
Kozlova Natalya Nikolaevna |
ru_RU |
dc.contributor.author |
Nesterov Vladimir Nikolaevich |
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/eng/?p_id=202392&p_lang=2 |
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 |
Articles in international journals and collections |
ru_RU |
|