Article - Problems of Modern Economics

Sungatullina L. B.
Assistant Professor, Chair of Economic Analysis and Audit, Institute of Economics and Finances, Kazan’ (Volga region) Federal University (Kazan’), PhD (Economics)

Development of the concept of managerial accounting and analysis of employees’ remuneration expenses (Russia, Kazan’)

The article describes theoretical principles of managerial accounting and analysis of expenses for employees’ remuneration. The author presents a conceptual integrated model of this system, discusses strategic and current managerial accounting and analysis of remuneration expenses, distinguishes it elements, and focuses on methods of their analysis

Key words: managerial accounting and analysis, strategic managerial accounting and analysis, current managerial accounting and analysis, expenses and remuneration

Pages: 106 - 111

Литература
1. Каплан Р.С., Нортон Д.П. Сбалансированная система показателей. От стратегии к действию. — М.: Олимп-Бизнес, 2008. — 320 с.
2. Парментер Д. Ключевые показатели эффективности. Разработка, внедрение и применение решающих показателей. — М.: Олимп-Бизнес, 2009. — 288 с.
3. Попова Л.В. Основные теоретические принципы построения учетно-аналитической системы. Режим доступа: http://referent.mubint.ru/8/2375#l0?l04. Соколов А.Ю., Якупов И.З. Стратегический управленческий учет затрат по стадиям жизненного цикла продукта. — Казань: Казан. ун-т, 2011. — 224 с.
5. Pearson K. On lines and planes of closest fit to systems of points in space // Philosophical Magazine. — 1901. — № 2 — P. 559–572.
6. Sylvester J.J. On the reduction of a bilinear quantic of the nth order to the form of a sum of n products by a double orthogonal substitution // Messenger of Mathematics. — 1889. — № 19 — P. 42–46.

Article in russian

Back to the issue content


Copyright © Problems of Modern Economics 2002 - 2023