Articles
Published 2019-11-21
Keywords
- Information, provision, management, management accounting, deviations from standards, budgeting.
How to Cite
Gerasimova, L. N. (2019). Management Mechanisms for Small Enterprises. Amazonia Investiga, 8(24), 23–27. Retrieved from https://amazoniainvestiga.info/index.php/amazonia/article/view/946
Abstract
In this article, the authors have reviewed some problems related to the generation of information in the management accounting system in small businesses engaged in manufacturing. The authors have shown possible ways of solving these problems considering specific features pertaining to the operation of small enterprises, including organization of cost and responsibility centers, application of components of standard accounting of direct manufacturing costs, as well as identification of any deviations from the standards of resource consumption rates, features of budgeting and its role in the mitigation of entrepreneurial risks.
Downloads
Download data is not yet available.
References
About development small and average enterprise in Russian Federation. Federal law from 24.07.2007 ? 209-FZ (in ed. from 28.12.2018 ? 537-FZ) Available: http://www.consultant.ru/document/cons_doc_LAW_52144/
Bardeckaya L.G. (2018) Problems of the introducing the management account (byudzhetirovanie) on small enterprise. Economy and enterprise, 9, 1275-1278.
Bulgakova S.V. Management account in decision making: textbook. Voronezsh: Publishing house VGU.
Nazarevich A.V. (2009) The improvement of control production process small and average industrial enterprise on base of the operative management account in modern condition market. Russian enterprise, 10(1), 56-62.
Kiseleva, O., Lebedev, A., Pinkovetskaia, I., Rojas-Bahamón, M., & Arbeláez Campillo, D. (2019). Specialization and concentration of small and medium enterprises employees: Russian data. Amazonia Investiga, 8(20), 6-15. Retrieved from https://amazoniainvestiga.info/index.php/amazonia/article/view/59
Sitnikova S.A. (2017) The information space of the management account. Herald of the Financial university, 21(3), 264-272.
Vakhrameeva N.?., Pashkova L.V. (2015) Byudzhetirovanie in system of the management account of the small business: methods and organization of the production: monograph. Moscow: Vuzovskiy textbook, NIC INFRA-M.
Bardeckaya L.G. (2018) Problems of the introducing the management account (byudzhetirovanie) on small enterprise. Economy and enterprise, 9, 1275-1278.
Bulgakova S.V. Management account in decision making: textbook. Voronezsh: Publishing house VGU.
Nazarevich A.V. (2009) The improvement of control production process small and average industrial enterprise on base of the operative management account in modern condition market. Russian enterprise, 10(1), 56-62.
Kiseleva, O., Lebedev, A., Pinkovetskaia, I., Rojas-Bahamón, M., & Arbeláez Campillo, D. (2019). Specialization and concentration of small and medium enterprises employees: Russian data. Amazonia Investiga, 8(20), 6-15. Retrieved from https://amazoniainvestiga.info/index.php/amazonia/article/view/59
Sitnikova S.A. (2017) The information space of the management account. Herald of the Financial university, 21(3), 264-272.
Vakhrameeva N.?., Pashkova L.V. (2015) Byudzhetirovanie in system of the management account of the small business: methods and organization of the production: monograph. Moscow: Vuzovskiy textbook, NIC INFRA-M.
.gif){kind=small}
