A CONCEPT OF BUDGETARY DECISION IN THE ORGANIZATION

Maya Lambovska

Scientific paper ID 1287 : 2016/2

A CONCEPT OF BUDGETARY DECISION IN THE ORGANIZATION

Maya Lambovska

A concept of budgetary decision in the organization is presented in this article. The accent of the article is put on differences between the individual budgetary decision and the group one. The article is worked out in three parts. The author’s idea of budgetary decision is clarified in the first part of the article. Subjects of budgetary decisions and approaches to budgetary decision-making in the organization are described in the second part. Third part is devoted to the budgetary decision-making tools.

• Reload article • Open/Download as PDF

бюджетно планиране решение организацияbudgetary planning decision organizationMaya Lambovska

BIBLIOGRAPHY

[1] Rayburn, L. Gayle, Principles of Cost Accounting.Using A Cost Management Approach, IRWIN, Boston, 1989.

[2] Lambovska, M., Byudzhetno upravlenie na stopanskata organizatsiya, “Eks-pres”, Gabrovo, 2015.
( [2] Ламбовска, М., Бюджетно управление на стопанската организация, “Екс-прес”, Габрово, 2015. )

[3] Kurteva, G., Byudzhetiraneto – efektiven upravlenski instrument za realizatsiya na strategicheskite tseli na predpriyatieto, “Biznes posoki”, BSU, br. 2, 2015, s. 83-86, http://www.bfu.bg/uploads/pages/biznes-poso... .
( [3] Куртева, Г., Бюджетирането – ефективен управленски инструмент за реализация на стратегическите цели на предприятието, “Бизнес посоки”, БСУ, бр. 2, 2015, с. 83-86, http://www.bfu.bg/uploads/pages/biznes-poso... . )

[4] Anthony Robert N., Welsch, Glenn A., Fundamentals of Management Accounting, IRWIN, III ed., 1977.

[5] Deakin, Edward B., Maher, Michael W., Cost Accounting. IRWIN, Illinois, 1987.

[6] Zivanovic, N., Zivanovic, V., Todorova D., Reengineering of business processes – strategy of turning points in crisis management, “Mehanika, transport, komunikatsii”, br. 2, 2010, http://www.mtc-aj.com/academic-journal?body...
( [6] Zivanovic, N., Zivanovic, V., Todorova D., Reengineering of business processes – strategy of turning points in crisis management, “Механика, транспорт, комуникации”, бр. 2, 2010, http://www.mtc-aj.com/academic-journal?body... )

[7] Todorova, D., Badeshte, bazirano varhu znanieto, “Profesionalno obrazovanie”, MON, br. 5, 2012, S., s. 411-412, http://www.azbuki.bg/editions/journals/prof... .
( [7] Тодорова, Д., Бъдеще, базирано върху знанието, “Професионално образование”, МОН, бр. 5, 2012, С., с. 411-412, http://www.azbuki.bg/editions/journals/prof... . )

[8] Bendrey, M., Hussey, R., West, C., Accounting and Finance for Business Students A combined Textbook, Course Manual and Workbook, DP Publications, London, 1990.

[9] Hilton, Ronald W., Managerial Accounting, McGraw - Hill, USA, 1997.

[10] Arnold, J., Hope, T., Accounting for Management Decisions, 2nd ed., Prentice-Hall, 1990.

[11] Harper, W., Management Accounting, Longman, Singapore, 1989.

[12] Engler, C., Managerial Accounting, 2-nd ed., IRWIN, Boston, USA, 1990.

[13] Kofman, A., Aluha Hil, H., Vvedenie teorii nechetkih mnozhestv v upravlenii predpriyatiyami, Vysshaya shkola, Minsk, 1992.
( [13] Кофман, А., Алуха Хил, Х., Введение теории нечётких множеств в управлении предприятиями, Высшая школа, Минск, 1992. )

[14] Nau, Robert, Assumptions of Rational Expectation Theory, www.trinp.org

[15] Kini, R., Rayfa, H., Prinyatiya resheniy pri mnogih kriteriyah: Predpochteniya i Zameshteniya, Radio i svyaz, Moskva, 1981.
( [15] Кини, Р., Райфа, Х., Принятия решений при многих критериях: Предпочтения и Замещения, Радио и связь, Москва, 1981. )

[16] Savage, Leonard J., The foundation of Statistics, N. Y., John Wiley, 1954.

[17] Lambovska, M., Opredelyane na funktsiite na poleznost, Nauchni trudove na UNSS, t.1/ 2002, UNSS, Sofiya, s. 99-136.
( [17] Ламбовска, М., Определяне на функциите на полезност, Научни трудове на УНСС, т.1/ 2002, УНСС, София, с. 99-136. )