Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Methods of cost analysis and control based on flexible budget
Available online: 18 September 2009 Subject Heading: Management accounting JEL Classification:
Current state of the economy drives manufacturing enterprises to use mathematical methods of financial planning, which help to analyze the influence of changes in different factors on the end financial performance of the company. Such analysis is the most important way of getting information in order to draw the attention of the management to variations of costs controllable other than standard ones. The article points out the necessity of factor variance analysis using flexible budgeting. Keywords: statics, budget, standard, planning, flexibility, standard cost system, variance, actual data, production, costs |
ISSN 2311-8725 (Online)
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