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BUDGETING ORGANIZATION IN MANAGEMENT ACCOUNTING MODULE

Abstract

The algorithm for the interconnection of the economic activity effective indicators at the level of the management accounting and budgeting is offered. The budgeting technique based on the single structure of the budget-accountable control objects is considered. The transfer pricing mechanism for cost centres and responsibility centres which permits to plan inside prices for such control objects is developed.

About the Author

Elena A. Sharovatova
Rostov State University of Economics
Russian Federation


References

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Review

For citations:


Sharovatova E.A. BUDGETING ORGANIZATION IN MANAGEMENT ACCOUNTING MODULE. Vestnik of Don State Technical University. 2011;11(7):1097-1103. (In Russ.)

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ISSN 2687-1653 (Online)