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Economic Analysis: Theory and Practice
 

Construction of system of budgeting for formation of the analytical information in the conditions of application of process-standard model of the account of expenses in building

Vol. 9, Iss. 4, FEBRUARY 2010

Available online: 3 February 2010

Subject Heading: Budgeting

JEL Classification: 

Tuhvatullin R.S. the post-graduate student of chair of the financial accounting, Kazan state financial and economic institute
rustu@bk.ru

In article features of construction of system of budgeting in the conditions of a process-standard management method are considered by expenses. The author states branch features of construction of budgets in building branch, stages of introduction of the process-focused budgeting in the conditions of application of a process-standard method of the account of expenses in building are considered.

Keywords: budgeting, ABB-budgeting, ABC-costing, process, construction

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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