Home  Journals  International Accounting  2(122) - 2009 February

About the accounting mechanism of interconnection of systems of the current and strategic management control

Available online: 17 September 2009

Subject Heading: Accounting problems

JEL Classification: 

The article considers accounting aspects of consistency of systems of the current management control represented by the budgeting system and strategic management control known as the system of balanced indexes. Unlike traditional system of budgeting that is incompatible with strategic systems of management control budgeting on the basis of expenses by kinds of activities allows integration of these systems into the unified effective mechanism of management control providing financial stability of a company in the long term. The article suggests principal approaches to creation of this model and reveals problems connected with accounting organization and statement formation.

Keywords: management, accounting, control, budget, integration, system, indexes, model

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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