KFU. Card publication. The use of tools of management accounting and controlling in the system of internal control of the organization (Web of Science) /

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THE USE OF TOOLS OF MANAGEMENT ACCOUNTING AND CONTROLLING IN THE SYSTEM OF INTERNAL CONTROL OF THE ORGANIZATION (WEB OF SCIENCE) /

Form of presentation

Conference proceedings in international journals and collections

Year of publication

2018

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Authors, employees of KFU

Erina Tatyana Valerevna, author

Lopukhova Natalya Vladimirovna, author

Khapugina Lyudmila Sergeevna, author

Bibliographic description in the original language

N.Lopukhova The use of tools of management accounting and controlling in the system of internal control of the organization (Web of Science) // 5th Conference on SOCIAL SCIENCES and ARTS SGEM, 2018. - Global ID: 53583 Khapugina L. S., Erina T. V., Lopukhova N. V.

Annotation

5th Conference on SOCIAL SCIENCES and ARTS SGEM, 2018

Keywords

Management accounting, internal control system, effectiveness of business activities

The name of the journal

5th Conference on SOCIAL SCIENCES and ARTS SGEM, 2018

Please use this ID to quote from or refer to the card

https://repository.kpfu.ru/eng/?p_id=193868&p_lang=2

Full metadata record

Field DC	Value	Language
dc.contributor.author	Erina Tatyana Valerevna	ru_RU
dc.contributor.author	Lopukhova Natalya Vladimirovna	ru_RU
dc.contributor.author	Khapugina Lyudmila Sergeevna	ru_RU
dc.date.accessioned	2018-01-01T00:00:00Z	ru_RU
dc.date.available	2018-01-01T00:00:00Z	ru_RU
dc.date.issued	2018	ru_RU
dc.identifier.citation	N.Lopukhova The use of tools of management accounting and controlling in the system of internal control of the organization (Web of Science) // 5th Conference on SOCIAL SCIENCES and ARTS SGEM, 2018. - Global ID: 53583 �� . �., �� . �., �� . �.	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/eng/?p_id=193868&p_lang=2	ru_RU
dc.description.abstract	5th Conference on SOCIAL SCIENCES and ARTS SGEM, 2018	ru_RU
dc.description.abstract	Currently, there remains the uncertainty of action of the entity in creating a system of internal control committed to the facts of economic life, accounting and preparation of accounting (financial) statements. To reduce this uncertainty from our point of view tools of management accounting and controlling can be effectively used. Management accounting will enable the economic entity reasonable assurance that ensures the efficiency and effectiveness of its activities, including an optimum financial and operational performance. Accounting of costs for places of their formation and responsibility centers and the use of such tools of management accounting as break-even analysis, cost accounting by responsibility centers, budgeting, and special methods of calculation will significantly increase the effectiveness of the internal control system. The full functioning of the controlling system will ensure the establishment of a control environment and system of communication between staff.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	Management accounting	ru_RU
dc.subject	internal control system	ru_RU
dc.subject	effectiveness of business activities	ru_RU
dc.title	The use of tools of management accounting and controlling in the system of internal control of the organization (Web of Science) /	ru_RU
dc.type	Conference proceedings in international journals and collections	ru_RU