ბიუჯეტირების როლი მმართველობითი აღრიცხვის სისტემაში

Besik  Bauchadze

doi:10.46361/2449-2604.9.1.2022.66-70

Besik Bauchadze

DOI: https://doi.org/10.46361/2449-2604.9.1.2022.66-70

Keywords: Accounting, Costs, Information, Management, Organization, Budget, Budgeting

Besik Bauchadze

Batumi Shota Rustaveli State University, Batumi, Georgia

Email: chagelishviliana@yahoo.com

https://orcid.org/0000-0001-7458-2734

ABSTRACT

The study and generalization of theoretical provisions, the definition of the main directions of development of bio budgeting management accounting in accordance with modern requirements for information support for management.

Methodology. The theoretical and methodological basis of the study was general economic literature, theoretical and scientific and methodological provisions contained in the works of domestic and foreign authors on the theory and methodology of management accounting. In the process of studying the topic, both general scientific methods were used - dialectics, analysis, synthesis, induction, deduction, and special techniques for systematizing scientific data: examination, comparison, generalization of theoretical and practical material, comprehensive analysis and a systematic approach.

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