2014•Mediterranean Journal of Social SciencesOpen access

Budgeting System in Construction Organizations in Conditions of Process-Oriented Normative Model of Cost Accounting

Ruslan Tukhvatullin, O.V. Pratchenko

Abstract

The article analyses the features of the structure of the budgeting system in conditions of the process-oriented normative method of cost management. The authors set out the peculiarities of budget development in the construction industry, consider the stages of implementation of process-oriented budgeting in conditions of application the process-oriented normative method of cost management in construction industry. Using this model can be very useful for construction industry companies and help them set their goals to achieve performance indicators. DOI: 10.5901/mjss.2014.v5n24p56

Open-access reader

About this research paper

What this paper is about

Why it matters

OpenAlex reports 1 citations for this work. Citation counts describe recorded attention and do not establish research quality.

Key contribution

A contribution statement is not available in the OpenAlex record.

Method / approach

Method details are not available in the OpenAlex metadata.

Main findings

Findings are not separately available in the OpenAlex metadata.

Limitations

Limitations are not available in the OpenAlex metadata.

Applications

Application details are not available in the OpenAlex metadata.

Available abstract

Key concepts: Normative, Normative model of decision-making, Process (computing), Cost accounting, Set (abstract data type), Process management, Budget process, Accounting