INVERSION BUDGETING AS A METHOD OF FINANCIAL PLANNING
Journal: AUDITOR
№ 14
, 2014
Rubrics: RESEARCH
Authors:
Type:
Article
Pages:
from 62
to 66
Status:
Published
Received:
13.08.2015
Accepted:
13.08.2015
Published:
13.08.2015
Language:
Russian
Keywords:
management accounts, methods of financial planning, the profitability of marginal, operating profit, consumed profit, flexible budget
Abstract (English):
Article is devoted to the practical aspects of financial planning, the author proposed a new method of financial planning – budgeting inversion using a ratio of marginal profit margins.
Article is devoted to the practical aspects of financial planning, the author proposed a new method of financial planning – budgeting inversion using a ratio of marginal profit margins.
Keywords:
management accounts, methods of financial planning, the profitability of marginal, operating profit, consumed profit, flexible budget
management accounts, methods of financial planning, the profitability of marginal, operating profit, consumed profit, flexible budget
1. Smirnova, Yu.V. Rentabel´nost´ marzhinal´noy pribyli v sisteme marzhinal´nogo analiza ekonomicheskogo sub´´ekta / Yu.V. Smirnova. AUDITOR. - 2013. - № 10.
2. Vakhrushina, M.A. Bukhgalterskiy upravlencheskiy uchet / M.A. Vakhrushina. - 8-e izd., ispr. - M. : Izd-vo «Omega-L», 2010. - 570 s.
3. http://ecouniver.com/economik-rasdel/upr/233-marzhinalnyj-doxod-i-stavka-pokrytiya.html
