PRINCIPLES OF FORMATION AND THE CONCEPT OF DEVELOPMENT OF REGISTRATION AND ANALYTICAL MAINTENANCE OF MANAGEMENT IN BUDGET ORGANIZATIONS

Lyudmila Pronyaeva; V. Gorynin

doi:doi:10.12737/16998

PRINCIPLES OF FORMATION AND THE CONCEPT OF DEVELOPMENT OF REGISTRATION AND ANALYTICAL MAINTENANCE OF MANAGEMENT IN BUDGET ORGANIZATIONS

Published в Central Russian Journal of Social Sciences · Volume 10, Issue 6, 2015 · Pages 350–360 · Rubrics: ECONOMICS AND MANAGEMENT

DOI 10.12737/16998

Received: 27.11.2015 Accepted: 27.11.2015 Published: 27.11.2015 Language of publication: RUS

Authors

Lyudmila Pronyaeva · V. Gorynin

ABSTRACT

In the context of reforms of the budget sector, improving the independence of public sector organizations, the requirements for accounting and analytical support are changing, which generate information for management purposes. To implement accounting and analytical tasks there is a need of improving their approaches, methods and techniques. The systematization of accounting principles in budget organizations is made, the basis of which became the qualitative requirements for accounting information and analytical support of modern management system. The concept of registration and analytical maintenance of management in budget organizations and its structural and information model is proposed, which determines the direction of the development of new theoretical propositions, scientific guidelines, tools of accounting system.

KEYWORDS

registration and analytical maintenance management budget organizations accounting principles concept development

Information References

Authors:

Type:

Article

Pages:

from 350 to 360

Status:

Published

Language:

Russian

Keywords:

registration and analytical maintenance, management, budget organizations, accounting principles, concept, development

References

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