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ongoing in the social, technological, economic and other media or on types of organizations, in which the budget models are … formed and applied. All of this force to note the indisputable implications of these changes on the budget model formation … and application. The problems of budget model formation and application is linked to the transformations of strategic …
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В условиях новой институциональной экономики предъявляются совсем другие требования к процессу бюджетирования в системе управленческого учета....
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This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note...
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