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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Autores principales:	O. Ageeva, A. Devyanina
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2018
Materias:	analysis budgeting control accounting planning segmental accounting management accounting Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/6651da791bdf42579e9a7f2daf1d9fab
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id	oai:doaj.org-article:6651da791bdf42579e9a7f2daf1d9fab
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spelling	oai:doaj.org-article:6651da791bdf42579e9a7f2daf1d9fab2021-12-03T07:43:24ZGENESIS OF BUDGETING AND STUDY OF ITS DIALECTICAL INTERACTION WITH OTHER MANAGEMENT ACCOUNTING SYSTEM ELEMENTS1816-42772686-841510.26425/1816-4277-2018-2-5-12https://doaj.org/article/6651da791bdf42579e9a7f2daf1d9fab2018-02-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/934https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The 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 historicological approach is disclosed, its place and the role in the process of management accounting have been identified, the positions of foreign and domestic researchers in the study area are summarized. In the article the elements composition of the management accounting system was studied and the dialectical relationship between budgeting and other analyzed system elements was found. Authors has been substantiates that the budgeting is an independent management accounting subsystem with input (source) information.O. AgeevaA. DevyaninaPublishing House of the State University of Managementarticleanalysisbudgetingcontrolaccountingplanningsegmental accountingmanagement accountingSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 2, Pp 5-12 (2018)
institution	DOAJ
collection	DOAJ
language	RU
topic	analysis budgeting control accounting planning segmental accounting management accounting Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	analysis budgeting control accounting planning segmental accounting management accounting Sociology (General) HM401-1281 Economics as a science HB71-74 O. Ageeva A. Devyanina GENESIS OF BUDGETING AND STUDY OF ITS DIALECTICAL INTERACTION WITH OTHER MANAGEMENT ACCOUNTING SYSTEM ELEMENTS
description	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 historicological approach is disclosed, its place and the role in the process of management accounting have been identified, the positions of foreign and domestic researchers in the study area are summarized. In the article the elements composition of the management accounting system was studied and the dialectical relationship between budgeting and other analyzed system elements was found. Authors has been substantiates that the budgeting is an independent management accounting subsystem with input (source) information.
format	article
author	O. Ageeva A. Devyanina
author_facet	O. Ageeva A. Devyanina
author_sort	O. Ageeva
title	GENESIS OF BUDGETING AND STUDY OF ITS DIALECTICAL INTERACTION WITH OTHER MANAGEMENT ACCOUNTING SYSTEM ELEMENTS
title_short	GENESIS OF BUDGETING AND STUDY OF ITS DIALECTICAL INTERACTION WITH OTHER MANAGEMENT ACCOUNTING SYSTEM ELEMENTS
title_full	GENESIS OF BUDGETING AND STUDY OF ITS DIALECTICAL INTERACTION WITH OTHER MANAGEMENT ACCOUNTING SYSTEM ELEMENTS
title_fullStr	GENESIS OF BUDGETING AND STUDY OF ITS DIALECTICAL INTERACTION WITH OTHER MANAGEMENT ACCOUNTING SYSTEM ELEMENTS
title_full_unstemmed	GENESIS OF BUDGETING AND STUDY OF ITS DIALECTICAL INTERACTION WITH OTHER MANAGEMENT ACCOUNTING SYSTEM ELEMENTS
title_sort	genesis of budgeting and study of its dialectical interaction with other management accounting system elements
publisher	Publishing House of the State University of Management
publishDate	2018
url	https://doaj.org/article/6651da791bdf42579e9a7f2daf1d9fab
work_keys_str_mv	AT oageeva genesisofbudgetingandstudyofitsdialecticalinteractionwithothermanagementaccountingsystemelements AT adevyanina genesisofbudgetingandstudyofitsdialecticalinteractionwithothermanagementaccountingsystemelements
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GENESIS OF BUDGETING AND STUDY OF ITS DIALECTICAL INTERACTION WITH OTHER MANAGEMENT ACCOUNTING SYSTEM ELEMENTS

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