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INSTRUMENTS OF CONTROLLING AND PERSPECTIVE OF HIS REALIZATION IN DOMESTIC PRACTICE
Voronovа Anastasia Pavlovna
Kazan Federal University
Kazan Federal University
Abstract
Improving the cost accounting system and the results of operations in the contemporary economy needs a comprehensive approach impact analysis of both internal and external factors. Insufficient and not fully comprehensive information on the costs for production has a negative impact on the efficiency of decision-making and in the aggregate at the organization. In article the main instruments of controlling used today in organization activity are considered, and updated techniques of controlling, such as "LT" or "right on time" and a method of budgeting of costs on the basis of determination of system of drivers (driver-based budgeting) or a DBB method are also designated.
Category: 08.00.00 Economics
Article reference:
Instruments of controlling and perspective of his realization in domestic practice // Modern scientific researches and innovations. 2017. № 3 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2017/03/79310
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