Developing budgeting and control in throughput accounting system
- DOI
- 10.2991/icemw-18.2018.56How to use a DOI?
- Keywords
- throughput accounting, budgeting, control, management, costs
- Abstract
The relevance of the article is the research of topical issues of budgeting costs and results in management accounting on the basis of principles of the theory of constraints. The method "Throughput accounting" is one of the modern developing methods of management accounting in different countries, European and Asian. In the article, the authors observed the lack of theoretical developments and researched the sphere of accounting and costs planning and results on the basis of new theories of management. The authors researched theoretical and methodical questions of the Throughput accounting method, and deeply developed the approach to budgeting of costs and results in the method of management accounting. Budgeting is an important part of the management process at the enterprise, interacting with the management accounting system. The basic results of the research are development of budgets forms: costs and results; examples of drawing up of the costs budget, throughput budget, such as operational costs budget, general variable costs budget and the investment budget in the real production enterprises. Developing budgeting in the throughput accounting system is to be shared with new budgeting methods.
- Copyright
- © 2018, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Andrei Yurevich Sokolov AU - Tatyana Vasilevna Elsukova AU - Tatyana Anatolyevna Snetkova PY - 2018/08 DA - 2018/08 TI - Developing budgeting and control in throughput accounting system BT - Proceedings of the International conference "Economy in the modern world" (ICEMW 2018) PB - Atlantis Press SP - 307 EP - 312 SN - 2352-5428 UR - https://doi.org/10.2991/icemw-18.2018.56 DO - 10.2991/icemw-18.2018.56 ID - Sokolov2018/08 ER -