MANAGEMENT ACCOUNTS AT PLANNING COSTS OF TRADING ORGANIZATIONS DURING REALIZATION OF THEIR BUSINESS STRATEGY

Authors

  • Elena Mikhajlovna Bondareva Орловский государственный институт экономики и торговли , Oryol State Institute of Economy and Trade Автор

Keywords:

costs planning, budgeting of expenses, strategic planning, break-even point

Abstract

Under modern economic conditions characterized by high level of competition among trading organizations, and innovations in the system of strategic management accounts are claimed including the model of expenses optimization. In the article the basic stages of development and detailed elaboration of strategy of trading organizations development in the system of strategic planning and budgeting are considered.

Downloads

Download data is not yet available.

References

Бахрушина, М.А. Бухгалтерский управленческий учет [Текст]: учебник для вузов. 2-е изд., доп. и пер. М.А. Бахрушина. - М: ИКФ Омега-Л; Высш. шк., 2002.- 528 с.

Ивашкевич, В.Б. Бухгалтерский управленческий учет [Текст]: учебник. - М.: Магистр; Инфра-М, 2011. - 576 с.

Кузминых, Ю.В. Бухгалтерский управленческий учет [Текст]: учебное пособие / Ю.В. Кузминых, Л.А. Трегубова. - СПб.: СПбГЛТА, 2010. -143 с.

Петрова, А.Н., Стратегический менеджмент [Текст]: учебник / под ред. А.Н. Петрова. - СПб.: Питер, 2010. - 496 с.

Саталкина, Н.И. Экономика торговли [Текст]: учеб. пособие / Н.И. Саталкина, Б.И. Герасимов, Г.И. Терехова. - М: ФОРУМ, 2010. - 232 с.

Published

2013-07-15

Issue

Vol. 7 No. 4 (2013)

Section

Articles

How to Cite

MANAGEMENT ACCOUNTS AT PLANNING COSTS OF TRADING ORGANIZATIONS DURING REALIZATION OF THEIR BUSINESS STRATEGY. (2013). Science Outpost, 7(4), 94-98. https://forpost-nauki.owebs.ru/article/view/4568