Improving the Management Accounting System through Strategic Budgeting in an Industrial Enterprise

• Published in: Економічний вісник Донбасу
• Date: 2020
• Main Authors: Simakov, K., Chernyshova, S.
• Format: Article
• Language: English
• Published: Інститут економіки промисловості НАН України 2020
• Subjects: Finance
• Online Access: https://nasplib.isofts.kiev.ua/handle/123456789/179323
• Journal Title: Digital Library of Periodicals of National Academy of Sciences of Ukraine
• Cite this: Improving the Management Accounting System through Strategic Budgeting in an Industrial Enterprise / K. Simakov, S. Chernyshova // Економічний вісник Донбасу. — 2020. — № 4 (62). — С. 78-84. — Бібліогр.: 11 назв. — англ.

The article defines the principles of formation, development, implementation and use of management accounting at an industrial enterprise. The scheme of making managerial decisions within the concept of budgeting is given. The necessity of determining the role of budgeting in the system of managemen...