Sheremeta O. The mechanism of budgeting of the costs of the operational activity

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0409U002283

Applicant for

Specialization

  • 08.00.04 - Економіка та управління підприємствами (за видами економічної діяльності)

29-04-2009

Specialized Academic Board

К 70.052.01

Essay

The author considered the issue of the employment of the clustering criteria in the budgeting process. The classification of the other operating costs were also developed. As a result of the comprehensive research it was suggested to use the developed mechanism of budgeting, its elements and controlling factors.For the first time it was suggested to make two-level division of indirect costs on the base of type design of structural units and with budget bases. On the base of the classification of other operational costs it was proposed to plan labour costs together with wage costs and social transfers, and costs connected with means of production together with amortization.

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