Please use this identifier to cite or link to this item:
http://hdl.handle.net/123456789/7900
Title: | Improving the Management Accounting System through Strategic Budgeting in an Industrial Enterprise |
Authors: | Simakov, K. Chernyshova, S. |
Keywords: | budgeting industrial enterprise budget management accounting planning balanced scorecard strategic goals strategic budgeting |
Issue Date: | 2020 |
Publisher: | ДЗ "Луганський національний університет" |
Abstract: | The article defines the principles of formation, development, implementation and use of management accounting at an industrial enterprise. The scheme of making managerial decisions within the concept of budgeting is given. The necessity of determining the role of budgeting in the system of management accounting of an industrial enterprise is substantiated. The relationship between the budgeting process and the strategic goals of the industrial enterprise with the help of a balanced system of indicators, which provides a comprehensive assessment of the strategic indicators of the enterprise by integrating its strategic goals and tactical capabilities. The mechanism of transformation of strategic goals of an industrial enterprise to the operational level with the help of components of a balanced system of indicators is presented. It is proved that the use of strategic budgets in the system of management accounting makes it possible to improve the quality of current and strategic planning in the enterprise, to make it an effective element of the management system. |
Description: | Simakov K. Improving the Management Accounting System through Strategic Budgeting in an Industrial Enterprise / K. Simakov, S. Chernyshova // Економічний вісник Донбасу : наук. журн. - 2020. - № 4 (62). – С. 78-84. |
URI: | http://hdl.handle.net/123456789/7900 |
ISSN: | UDC 657.15:338.45 |
Appears in Collections: | Статті |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
10. Simakov, Chernyshova.pdf | 307.83 kB | Adobe PDF | View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.