Home  Journals  International Accounting  19(217) - 2012 May

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

Available online: 17 May 2012

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

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: profits, the decision, costs, efficiency, analysis, management, accounting, resources, deviations, factor, product, company, price, rate, budget

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

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