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AN INTEGRATION OF ADVANCED BUDGETING, MODERN ACCOUNTING METHODS AND COST ANALYSIS |
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| รหัสดีโอไอ | |
| Creator | Adel Aleksandrovich Daryakin, Ainur Airatovich Murtazin, Yadgar Danilovich Valeev, Aliya Serdarovna Abdullaeva, Alexey Igorevich Dudochnikov |
| Title | AN INTEGRATION OF ADVANCED BUDGETING, MODERN ACCOUNTING METHODS AND COST ANALYSIS |
| Contributor | - |
| Publisher | TuEngr Group |
| Publication Year | 2562 |
| Journal Title | International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies |
| Journal Vol. | 10 |
| Journal No. | 18 |
| Page no. | 10A18L: 1-7 |
| Keyword | AVS method, Target costing, Kaizen costing, Standard costing, Direct costing. |
| URL Website | http://tuengr.com/Vol10_18.html |
| Website title | ITJEMAST V10(18) 2019 @ TuEngr.com |
| ISSN | 2228-9860 |
| Abstract | Advanced budgeting combines the advantages of different budgeting concepts, for example, allowing for changes and adjustments to budget forms as in the system of improved budgeting in order to increase the adaptability of the entire planning system to changes in the external environment. The adaptability of the budget planning system to the current needs of the enterprise is achieved by shifting the focus from the expenditure side of the budget towards achieving the planned indicators and taking into account important non-financial performance indicators as in the adaptive budgeting system. In addition, advanced budgeting involves the ideas of the system outside the budget or outside the budget. However, there is not so much a complete rejection of budgets as optimization of the system of budget forms, changing their set and detailing to the needs of the enterprise and its divisions. The system also used advanced budgeting, rolling forecasts and continuous planning. The most important advantage of the advanced budgeting system is the possibility of its integration with modern methods of cost accounting and analysis. Cost accounting and analysis is an important task of any enterprise for the formation of the cost of its products and the implementation of the production plan in terms of volume, range and quality at the lowest cost. The main purpose of accounting and cost analysis in the enterprise is to manage its cost to optimize the cost structure and reduce costs without compromising product quality. From this study, an important point in this context is the need to distinguish between cost accounting and costing methods and cost analysis methods. |
