Home  Journals  Finance and Credit  20(596) - 2014 May

Strategic cost management mechanisms in low budget business projects

Available online: 4 June 2014

Subject Heading: FINANCE OF SMALL BUSINESS

JEL Classification: 

Pages: 23-31

The article discusses the mechanisms of ensuring an effective functioning in small business. The author points out that small business means a project. The article emphasizes that strategic cost management and complex budgeting serve as an instrument for ensuring business project efficiency.

Keywords: low budget business project, strategic cost management, small business cost management, small business budgeting

References:

1. Tovb A.S., Tsipes G.L. Upravlenie proektami: standarty, metody, opyt [Project management: standards, methods, experience]. Moscow, Olimp-Biznes Publ., 2003, 240 p.
2. Khrutskii V.E., Gamaiunov V.V. Vnutrifirmennoe biudzhetirovanie. Nastol'naia kniga po postanovke finansovogo planirovaniia [Internal budgeting. The reference book on financial planning]. Moscow, Finansy i statistika Publ., 2007, 464 p.
3. Jankala S., Silvova H. Lagging Effects of the Use of Activity Based Costing on the Financial Performance of Small Firms, 2012.

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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