GENESIS OF BUDGETING AND STUDY OF ITS DIALECTICAL INTERACTION WITH OTHER MANAGEMENT ACCOUNTING SYSTEM ELEMENTS
https://doi.org/10.26425/1816-4277-2018-2-5-12
Abstract
The article considers the budgeting process emergence history, analyzes the possibility of using the historical experience when developing modern budgets and its influence on the evaluation of methodological and theoretical bases of budgeting. The content of the modern budgeting process by using the historicological approach is disclosed, its place and the role in the process of management accounting have been identified, the positions of foreign and domestic researchers in the study area are summarized. In the article the elements composition of the management accounting system was studied and the dialectical relationship between budgeting and other analyzed system elements was found. Authors has been substantiates that the budgeting is an independent management accounting subsystem with input (source) information.
Keywords
About the Authors
O. Ageeva
Государственный университет управления
Russian Federation
Russian Federation
A. Devyanina
Государственный университет управления
Russian Federation
Russian Federation
References
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Review
For citations:
Ageeva O., Devyanina A. GENESIS OF BUDGETING AND STUDY OF ITS DIALECTICAL INTERACTION WITH OTHER MANAGEMENT ACCOUNTING SYSTEM ELEMENTS. Vestnik Universiteta. 2018;(2):5-12. (In Russ.) https://doi.org/10.26425/1816-4277-2018-2-5-12
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