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dc.contributor.authorChipriyanova, Galina
dc.date.accessioned2016-05-18T11:21:59Z
dc.date.available2016-05-18T11:21:59Z
dc.date.issued2013
dc.identifier.issn0861-6604
dc.identifier.urihttp://hdl.handle.net/10610/1483
dc.description.abstractUnlike Bulgarian accounting theory and practice, global accounting theory and practice treat budgeting and analysis as a whole. The situation in our country in recent years has introduced a new concept of business budgeting.Managers already need to have a plan for the operation of an entity in following and future reporting periods and to link corporate planning and the process of performance assessment. Accounting staff have felt a strong need to set budget indicators and to compare actual performance to these budget indicators. In this way, the concept of "accounting budgeting" has been gradually introduced in our country. It refers to the process of determining the quantity and value of sales, production, costs, investments in non-current tangible and intangible assets, current assets and liabilities, cash receipts and payments and more. The end result, or the so-called product of the budgeting process, is presented on paper in the form of a document named "a budget" (a plan).bg_BG
dc.language.isoenbg_BG
dc.publisherАИ "Ценов"bg_BG
dc.relation.ispartofseries2;9
dc.subjectaccounting budgetingbg_BG
dc.subjectaccounting staffbg_BG
dc.subjectoperating budgetsbg_BG
dc.subjectfinancial budgetsbg_BG
dc.titleAPPLIED ASPECTS OF ACCOUNTING BUDGETINGbg_BG
dc.typeArticlebg_BG


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