Поиск статей
-
METHODS AND TOOLS OF THE OPERATING AND STRATEGIC CONTROLLING
DescriptionIn the article basic tools of the operating and strategic controlling are considered. Main attention is given to the opinion of the various authors. Basic tools are re-garded from the point of view of management accounting and management analysis
-
STANDARDIZATION OF PARAMETERS OF CONSUMPTION OF RESOURCES OF INDUSTRIAL ENTERPRISES
DescriptionIn the article purpose of norms of costs in system of the administrative account, and also the most progressive methods of their formation is considered in a view of requirements of increase of a production efficiency and improvement of quality of management
-
SPECIFICATION OF RESPONSIBILITY CENTERS IN GRAIN-LIVESTOCK FARMS
DescriptionTasks which are necessary to solve for effective determination of final production cost price and decision taking on activity in grain-livestock farms were considered in the article. There were offered the principles of expenses formation and the system of grain-livestock farms separation on responsibility centers as well.
-
MANAGEMENT ACCOUNTING AND CONTROLLING: CATEGORIES CORRELATION
DescriptionIn the article two basic approaches of the controlling and management accounting correlation are considered. Informational and synonymous approaches are regarded from the point of view of various authors
-
FORMATION OF RATIONAL SYSTEM OF TRANSFER PRICING IN AGRICULTURAL ENTERPRISES
DescriptionMain approaches to the application of transfer pricing were considered, essential methods from the point of view of their use in agricultural enterprises were analyzed. The author’s method of transfer pricing for agricultural enterprises was offered.