IDEAS home Printed from https://ideas.repec.org/h/spr/conchp/978-3-319-45462-7_5.html
   My bibliography  Save this book chapter

Place and Role of Budgeting in the System of Methods of Managerial Accounting of Cluster Contractual Relationship

In: Integration and Clustering for Sustainable Economic Growth

Author

Listed:
  • Gulfira M. Duysenbieva

    (Dagestan State Agricultural University)

  • Nizami A. Yusufov

    (Dagestan State Agricultural University)

  • Rasim A. Radzhabov

    (Dagestan State Agricultural University)

  • Kamil A. Umalatov

    (Dagestan State Agricultural University)

Abstract

The purpose of the article is to determine the place and role of budgeting in the system of methods of managerial accounting of contractual relationship of cluster. The research was conducted within the concept of institutional economy, concept of enterprise management, concept of financial management, and concept of clustering of economy. This determined the choice and use of the methodology of the research, based on the method of institutional, financial, problem, systemic, and structural & functional analysis, synthesis, induction, deduction, formalization, and modeling of economic systems. The authors determined the specifics of management of contractual relationship of cluster, analyzed the system of methods of managerial accounting of contractual relationship of cluster, and determined problems and perspectives and developed recommendations for development of budgeting as a ley method of managerial accounting of contractual relationship of cluster. As a result, the authors came to the conclusion that budgeting occupies the central place and performs the key role in the system of methods of managerial accounting of contractual relationship of cluster.

Suggested Citation

  • Gulfira M. Duysenbieva & Nizami A. Yusufov & Rasim A. Radzhabov & Kamil A. Umalatov, 2017. "Place and Role of Budgeting in the System of Methods of Managerial Accounting of Cluster Contractual Relationship," Contributions to Economics, in: Elena G. Popkova & Valentina E. Sukhova & Aleksey F. Rogachev & Yulia G. Tyurina & Olga A. Boris & V (ed.), Integration and Clustering for Sustainable Economic Growth, pages 39-46, Springer.
    • Handle: RePEc:spr:conchp:978-3-319-45462-7_5
    DOI: 10.1007/978-3-319-45462-7_5
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:conchp:978-3-319-45462-7_5. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.