Management Mechanisms for Small Enterprises
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.
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