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Controlling

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Controlling tasks are much larger than the scope

of the tasks of managerial accounting

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Mandatory stages of budgeting are

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The budget is comprised of three types of

activities

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The basis for the study of information flows is

the following sequence

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Planning allows

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Indicative planning

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Budgeting is carried out in two main directions

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Directive planning

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А complete concept of controlling, the core of which is

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Prospective analysis

is carried out in a long-term or long-term management

system; is intended to provide a substantiation of the forecasted results of

economic activity, which are reflected in long-term plans and programs (for

5-15 years), to evaluate the actual implementation of these programs; is a

study of the factors of enterprise development, interconnection and influence

on performance indicators in the

dynamics over a long period of time.

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