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International Accounting

18(264) - 2013 May

Technique of planning, analysis and control preparation process in system of management accounting

Vol. 16, Iss. 18, MAY 2013

Available online: 21 May 2013

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification:

ZyrianovaT.V. Doctor of Economic Sciences, Professor, Head of Department “Accounting, Analysis and Audit”, the Ural Institute - the branch of the Russian Academy of National Economy and Public Administration under the President of the Russian Federation
tatyana.zyrianova@uapa.ru

Tarnovskaya Y.S. PhD in Economics, Associate Professor of Department “Accounting, Analysis and Audit”, the Ural Institute - the branch of the Russian Academy of National Economy and Public Administration under the President of the Russian Federation
sewerina@mail.ru

In a control system of the company the first phase of a circulation of economic means begins with process of preparation. This phase precedes production process, carrying out such important economic operations as acquisition of raw materials and materials, payment of transportation costs on their delivery. In this article the technique of implementation of process of preparation through realization of such functions of management as planning, the account, the analysis and control is considered.

Keywords: preparation, planning, management accounting, analysis, control, automation, business process, budget, expenses, internal reporting

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

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