Język Polski
English
Published
:
2010-12-30
The Determination Relevance of a Variation in Budgetary Control
Zdzisław Kes
Abstract
The paper presents the issues of the relevance of budgetary variances. Author presents previous proposals to determine existing control limits. There have been described the nature and type of control charts proposed by Shewhart. There have been indicated x and CuSum cards as being suitable for use in budgeting. (original abstract)Keywords:
Budgets of enterprises, Management accounting, Control function of accountingMost read articles by the same author(s)
- Krzysztof Nowosielski, Zdzisław Kes, MS Excel-Aided Sale Controlling : Case Study , Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu: Vol. 28 (2010)
Details
References
Statistics
Authors
Citation rules
Kes, Z. (2010). The Determination Relevance of a Variation in Budgetary Control. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 31(31). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1531