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APPLICATION OF SEPARATE ITEMS OF MANAGEMENT ACCOUNTING IN CATERING ARRANGEMENTS
Journal: Science and world (Vol.2, No. 8)Publication Date: 2014-04-18
Authors : Nikulina S.N.; Cheglakov I.P.;
Page : 34-39
Keywords : management accounting; catering arrangements; budgeting; budget; budgetary union.;
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Abstract
The budgeting as a component of system of management accounting is considered in the article. The main attention is paid to budget planning which includes budget preparation. Features of activity of catering arrangements, which have to be considered at creation of system of management accounting and in particular budgeting subsystems are given.
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Last modified: 2015-08-05 21:21:23