Home  Journals  International Accounting  41(287) - 2013 November

Budgeting organization in business processes in management accounting of telecommunication companies

Available online: 12 November 2013

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

In the article the features of budget organization in business processes of telecommunication companies, it summarizes the main advantages of this system, justified position of authors to complete and clarify the content of the balanced scorecard and its grouping in key areas of strategic activities offered by foreign authors, tailored provision of advanced communication services and the activity of Russian companies; contains a matrix of the distribution of responsibilities between departments for the fulfillment of planned indicators and budgetary structure and stages of accounting process of budget organization in business processes of telecommunication companies are considered.

Keywords: telecommunication company, business process, budgeting, center of financial responsibility, digitalization, transfer rate, telephone density, installed capacity, used capacity, coverage and length of communication lines

View all articles of issue

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

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive