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Development of a managerial accounting system of investment activity

Varpaeva I.A. Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation ( irinavarpaeva@mail.ru )

Treushnikov R.V. Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation ( trv_ruslan@mail.ru )

Journal: International Accounting, #24, 2014

In developing of a managerial accounting system, its inextricable link with each activity of the economic entity is recognized to be a core element. Still the management accounting of investing has not received adequate development despite the relevance of the activity of enterprises today. The article describes the basic elements of a managerial accounting system of investment activities in the form of the construction of new and rehabilitation of existing fixed assets.


Budgeting of the higher education institution activities within the framework of the project-oriented approach to management

Varpaeva I.A. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( irinavarpaeva@mail.ru )

Treushnikov R.V. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( trv_ruslan@mail.ru )

Journal: International Accounting, #1, 2018

Importance This article examines the conceptual framework of the development of budget expenses performance indicators of the educational institution within the application of the performance-based budgeting method.
Objectives The article aims to study the principles of the current project-oriented approach to the management of budget expenditures of the Russian Federation's education system, the conceptual bases of the method of results-oriented budgeting, and develop budgetary expenses performance indicators of the higher education institution within the mentioned method.
Methods For the study, we used methods of analysis and synthesis, comparison, and the dialectical method of cognition.
Results The article proposes certain types and a composition of performance indicators of budgetary expenditures of the higher education institution, revealed on the basis of systematization of the principles of project-targeted approach to budget expenditure management and conceptual bases of results-oriented budgeting method.
Conclusions and Relevance The results obtained contribute to the construction of a results-oriented budgeting model as an element of the management accounting system of the educational institution. The proposed approaches to the development and composition of budget expenditures performance indicators are applicable in the development of tactical and strategic budgets of the educational institution and are necessary for the budgeting model development and construction of the management accounting system of the educational institution.


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