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/).

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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  -