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ИД «Финансы и кредит»






International Accounting

Financial structure of the expenses management for the achieving of the strategic goals

Vol. 14, Iss. 10, MARCH 2011

Available online: 10 March 2011

Subject Heading: The administrative account

JEL Classification: 

Manyaeva V.A. Ph.D. in Economics, associate professor of the Accounting and Economic Analysis Department of Samara State Economic University
manyaeva58@ mail.ru

Modern organizational structures of the enterprises have to correspond to the aims of the strategic management. Management considers the questions of financial structure of management, the importance of the budgeting, formation of financial responsibility centers. Company’s costs could be subjected to strategic management, that is why it is essential to find out the possible cost centers. It is necessary to create data space needed to measure the efficacy of the business-process and to control, value and analyze the results achieved by fulfilling the strategic goals. Which will help to implement the financial-objective structure of the process-oriented cost management. The strategic management accounting is the main data source in the system.

Keywords: financial structure, process-oriented management, budgeting, financial responsibility center, company’s costs, cost centers

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

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November 2021