GENERALIZATION TECHNIQUE OF BALANCE IN MANAGEMENT ACCOUNTING SYSTEM

GENERALIZATION TECHNIQUE OF BALANCE IN MANAGEMENT ACCOUNTING SYSTEM

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The relationship between the performance factors of the management accounting that permit to form the balance of dependent quantities in terms of revenues, expenditures and financial results, is considered. Format of the balance generalization of the dependent indices for the cost centres, cost driv...

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Bibliographic Details
Main Author: Elena A. Sharovatova
Format: Article
Language:Russian
Published: Don State Technical University 2018-07-01
Series:Вестник Донского государственного технического университета
Subjects:
management accounting
management
accounting entity
cost centre
cost driver
responsibility centre
revenues
expenditures
financial results
statement of balance
administrative objectives.
Online Access:https://vestnik.donstu.ru/jour/article/view/879

Internet

https://vestnik.donstu.ru/jour/article/view/879

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