Economic Analysis: Theory and Practice

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Economic Analysis: Theory and Practice

11(266) - 2012 March

Analysis of budget implementation of an industrial enterprise in the management accounting

Vol. 11, Iss. 11, MARCH 2012

Available online: 19 March 2012

Subject Heading: Managerial accounting

JEL Classification:

Osipov V.I. Doctor of Economics, professor of department “Accounting and Audit”, National Research Mordovia State University named after NP Ogarev
v.i.osipov@econom.mrsu.ru

The role of the analysis of performance of the budget in management of activity of the industrial enterprise is opened. The order of carrying out of the analysis of performance of the budget is defined. The technique of revealing of deviations from target profit under static and flexible budgets is considered. The analysis of influence of separate factors on plan performance on profit is carried out. The basic directions of development of the economic analysis in system of the administrative account are planned.

Keywords: analysis, budget, industrial enterprise, administrative account

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

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