GENESIS OF BUDGETING AND STUDY OF ITS DIALECTICAL INTERACTION WITH OTHER MANAGEMENT ACCOUNTING SYSTEM ELEMENTS

The article considers the budgeting process emergence history, analyzes the possibility of using the historical experience when developing modern budgets and its influence on the evaluation of methodological and theoretical bases of budgeting. The content of the modern budgeting process by using the...

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Auteurs principaux: O. Ageeva, A. Devyanina
Format: article
Langue:RU
Publié: Publishing House of the State University of Management 2018
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Accès en ligne:https://doaj.org/article/6651da791bdf42579e9a7f2daf1d9fab
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