DOI: https://doi.org/10.21847/1728-9343.2014.2(128).24586

Approaches to the development of estimate (budget) control: methodical aspect

Asan Satmurzaev

Abstract


This article is devoted to theoretical and methodological problems of analysis and control of farm innovation enterprise as an object of accounting. Demand for research results above problems defined by the author insufficient development of a number of significant theoretical and applied aspects. Serious difficulties in the practical application of theoretical concepts and analysis and evaluation of innovation is insufficient methodological developments in the field of on-farm control innovation.

Relevant provisions relating to the conduct of the estimated (budget) control innovation, can be secured by internal instructions and recommendations relating to accounting managers and analytical units. In our opinion, for medium and large organizations, in particular the most effective building control system of the estimated when the necessary forms in intra statements prepared by individual departments and responsibility centers. These forms allow you to highlight intra reporting deviations from budgets (estimates) for innovative projects. For all these reasons, the author of this article provides specific examples of intra-reporting forms.

Practical implementation of the above guidelines for the control of the estimated innovation certainly will improve the efficiency and validity of the received current and strategic management decisions.


Keywords


accounting analytical and synthetic accounting; cost estimates; control; cost; revenue; expenses; assets; liabilities; innovation; management decisions

References


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REFERENCES

Satmurzaev A. A. (2011), Intraeconomic control of innovative activity: organizational and methodical aspect, in Abishev A. A., Tamenova S. S. (ed.), Factors of innovative development of the economy. Economic research: theory, methodology, practice, collective monograph, Almaty (rus).

Typical methodical recommendations for planning, accounting and cost calculation scientific and technical products. Approved by the Ministry of Science and Technology Policy of the Russian Federation of 15.06.1994, № OR - 02/22/46 (rus).

Druri K. (1998), Introduction to management and production accounting, 3rd ed., Audit, UNITY, Moscow (rus).

Khonko Ya. (1987), Planning and investment control, Moscow (rus).


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