We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
IMPROVEMENT OF MANAGEMENT EXPENSES IN BUDGETARY INSTITUTIONS BY INTRODUCTION MANAGEMENT ACCOUNTING.
- Authors
Klymenko, O. M.; Poliakova, O. V.
- Abstract
The question of optimizing the process of cost management of public institutions through the implementation of management accounting is considered in the article. The attention accented on the investigation of influence of the cost of individual aspect activities and the way they are included in the first cost of the choice of calculation method, formation of the structure accounts for the calculation budgetary expenses and definition of the main stages of the organization of management accounting.
- Subjects
MANAGERIAL accounting; GOVERNMENT agencies; BUILDING standards agencies (Government)
- Publication
Scientific Journal of Chernihiv State Institute of Economics & Management. Series 1, Economics, 2014, Issue 2, p88
- ISSN
2218-2934
- Publication type
Article