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Economic Analysis: Theory and Practice
 

Process approach in management accounting and budgeting

Vol. 11, Iss. 3, JANUARY 2012

Available online: 19 January 2012

Subject Heading: Managerial accounting

JEL Classification: 

Kharitonov G.G. Doctor of Economics, associate professor of department “Finance”, National Metallurgical Academy of Ukraine, Dnepropetrovsk
xgg@finconsult.com.ua

The essence of the algorithm and process approach as areas for improvement in management accounting and budgeting systems, revealed the stages of building systems of managerial accounting and budgeting using the process approach.

Keywords: management accounting, budgeting, process management, business process

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

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