\u0412\u044b\u0432\u043e\u0434\u044b<\/em><\/strong><\/p>\n\n\n\n\u0423\u0442\u043e\u0447\u043d\u0435\u043d\u0438\u0435 \u0438 \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u0435 \u043e\u0441\u043d\u043e\u0432 \u043c\u0435\u0442\u043e\u0434\u043e\u043b\u043e\u0433\u0438\u0438 \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e\n\u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u043f\u043e \u0446\u0435\u043d\u0442\u0440\u0430\u043c \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u0441\u043e\u0437\u0434\u0430\u0435\u0442 \u0443\u0441\u043b\u043e\u0432\u0438\u044f \u0434\u043b\u044f\n\u043e\u043f\u0442\u0438\u043c\u0438\u0437\u0430\u0446\u0438\u0438 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430 \u0438 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438, \u0447\u0442\u043e, \u0432 \u0441\u0432\u043e\u044e \u043e\u0447\u0435\u0440\u0435\u0434\u044c,\n\u0432\u0435\u0434\u0451\u0442 \u043a \u043f\u043e\u0432\u044b\u0448\u0435\u043d\u0438\u044e \u043a\u0430\u0447\u0435\u0441\u0442\u0432\u0430 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u043e\u043d\u043d\u043e\u0433\u043e \u0441\u043e\u043f\u0440\u043e\u0432\u043e\u0436\u0434\u0435\u043d\u0438\u044f \u0434\u043b\u044f \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e\n\u043e\u0431\u043e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u044f \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0447\u0435\u0441\u043a\u0438\u0445 \u0440\u0435\u0448\u0435\u043d\u0438\u0439 \u0432 \u0441\u0438\u0441\u0442\u0435\u043c\u0435 \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043c\u0435\u043d\u0435\u0434\u0436\u043c\u0435\u043d\u0442\u0430,\n\u043d\u0430\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u043d\u044b\u0445 \u043d\u0430 \u043e\u043f\u0442\u0438\u043c\u0438\u0437\u0430\u0446\u0438\u044e \u043f\u0440\u043e\u0446\u0435\u0441\u0441\u0430 \u0444\u043e\u0440\u043c\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0445 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u043e\u0432 \u043a\u0430\u043a\n\u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u0444\u0430\u043a\u0442\u043e\u0440\u0430 \u0443\u043a\u0440\u0435\u043f\u043b\u0435\u043d\u0438\u044f \u043a\u043e\u043d\u043a\u0443\u0440\u0435\u043d\u0442\u043d\u044b\u0445 \u043f\u043e\u0437\u0438\u0446\u0438\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438, \u0440\u043e\u0441\u0442\u0430 \u0440\u044b\u043d\u043e\u0447\u043d\u043e\u0439\n\u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u0431\u0438\u0437\u043d\u0435\u0441\u0430.<\/p>\n\n\n\n
\u041b\u0438\u0442\u0435\u0440\u0430\u0442\u0443\u0440\u0430<\/p>\n\n\n\n
1. \u0410\u043d\u0441\u043e\u0444\u0444 \u0418. \u0421\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0447\u0435\u0441\u043a\u0438\u0439 \u043c\u0435\u043d\u0435\u0434\u0436\u043c\u0435\u043d\u0442: \u041a\u043b\u0430\u0441\u0441\u0438\u0447\u0435\u0441\u043a\u043e\u0435\n\u0438\u0437\u0434\u0430\u043d\u0438\u0435. \u0421\u041f\u0431.: \u041f\u0438\u0442\u0435\u0440, 2009. 344 \u0441.<\/p>\n\n\n\n
2.\n\u0411\u043b\u0430\u0436\u0435\u043d\u043a\u043e\u0432\u0430 \u041d.\u041c. \u0426\u0435\u043d\u0442\u0440\u044b \u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u0432 \u0441\u0438\u0441\u0442\u0435\u043c\u0435 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430\n\u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f \/\/ \u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442. 2008.\nN 5. \u0421. 75 — 79.<\/p>\n\n\n\n
3. \u0414\u0435\u0439\u043b\u0438 \u0414\u0436. \u042d\u0444\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0435 \u0446\u0435\u043d\u043e\u043e\u0431\u0440\u0430\u0437\u043e\u0432\u0430\u043d\u0438\u0435 —\n\u043e\u0441\u043d\u043e\u0432\u0430 \u043a\u043e\u043d\u043a\u0443\u0440\u0435\u043d\u0442\u043d\u043e\u0433\u043e \u043f\u0440\u0435\u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0430: \u041f\u0435\u0440. \u0441 \u0430\u043d\u0433\u043b. \u041c.: \u0418\u0437\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u043a\u0438\u0439 \u0434\u043e\u043c\n«\u0412\u0438\u043b\u044c\u044f\u043c\u0441», 2004. 304 \u0441.<\/p>\n\n\n\n
4. \u0414\u0440\u0443\u043a\u0435\u0440 \u041f\u0438\u0442\u0435\u0440 \u0424. \u0411\u0438\u0437\u043d\u0435\u0441 \u0438 \u0438\u043d\u043d\u043e\u0432\u0430\u0446\u0438\u0438 \/ \u041f\u0438\u0442\u0435\u0440\n\u0424. \u0414\u0440\u0443\u043a\u0435\u0440 \u041c.: \u0418\u0414 \u00ab\u0412\u0438\u043b\u044c\u044f\u043c\u0441\u00bb, 2009. 423 \u0441.<\/p>\n\n\n\n
5. \u041c\u0435\u0441\u043a\u043e\u043d \u041c.\u0425., \u0410\u043b\u044c\u0431\u0435\u0440\u0442 \u041c., \u0425\u0435\u0434\u043e\u0443\u0440\u0438 \u0424. \u041e\u0441\u043d\u043e\u0432\u044b\n\u043c\u0435\u043d\u0435\u0434\u0436\u043c\u0435\u043d\u0442\u0430, 3-\u0435 \u0438\u0437\u0434.: \u041f\u0435\u0440. \u0441 \u0430\u043d\u0433\u043b.-\u041c.: \u041e\u041e\u041e \u00ab\u0418.\u0414. \u0412\u0438\u043b\u044c\u044f\u043c\u0441\u00bb, 2007. 672 \u0441. <\/p>\n\n\n\n
6. \u041f\u043e\u0440\u0442\u0435\u0440 \u041c. \u041a\u043e\u043d\u043a\u0443\u0440\u0435\u043d\u0442\u043d\u0430\u044f \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u044f: \u041c\u0435\u0442\u043e\u0434\u0438\u043a\u0430\n\u0430\u043d\u0430\u043b\u0438\u0437\u0430 \u043e\u0442\u0440\u0430\u0441\u043b\u0435\u0439 \u0438 \u043a\u043e\u043d\u043a\u0443\u0440\u0435\u043d\u0442\u043e\u0432 \/ \u041f\u0435\u0440. \u0441 \u0430\u043d\u0433\u043b. \u041c.: \u0410\u043b\u044c\u043f\u0438\u043d\u0430 \u0411\u0438\u0437\u043d\u0435\u0441 \u0411\u0443\u043a\u0441,\n2005. 454 \u0441. <\/p>\n\n\n\n
7. \u0424\u0430\u0442\u0445\u0443\u0442\u0434\u0438\u043d\u043e\u0432 P.A. \u0421\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0447\u0435\u0441\u043a\u0430\u044f\n\u043a\u043e\u043d\u043a\u0443\u0440\u0435\u043d\u0442\u043e\u0441\u043f\u043e\u0441\u043e\u0431\u043d\u043e\u0441\u0442\u044c: \u0423\u0447\u0435\u0431\u043d\u0438\u043a. \u041c.: \u0417\u0410\u041e «\u0418\u0437\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e\n«\u042d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0430», 2005. 462 \u0441. <\/p>\n\n\n\n
8. \u0420\u044b\u0431\u0430\u043b\u043a\u043e \u041e.\u0410., \u0428\u0430\u043b\u0430\u0435\u0432\u0430 \u041b.\u0412. \u0421\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0447\u0435\u0441\u043a\u043e\u0435\n\u043f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u0438 \u0431\u044e\u0434\u0436\u0435\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u043a\u0430\u043a \u0431\u0430\u0437\u043e\u0432\u044b\u0435 \u044d\u043b\u0435\u043c\u0435\u043d\u0442\u044b \u0441\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u044b\n\u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \/\/ \u041c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u0439 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0451\u0442. 2012. \u2116 28 (227).<\/p>\n\n\n\n
9. \u0412\u043b\u0430\u0434\u044b\u043c\u0446\u0435\u0432 \u041d.\u0412., \u0414\u0435\u043d\u0438\u0441\u043e\u0432\u0430 \u0410.\u0421. \u0424\u043e\u0440\u043c\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435\n\u0441\u0438\u0441\u0442\u0435\u043c\u044b \u0431\u044e\u0434\u0436\u0435\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438: \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0438\u0439 \u0440\u0435\u0433\u043b\u0430\u043c\u0435\u043d\u0442 \u0438 \u0438\u0435\u0440\u0430\u0440\u0445\u0438\u044f \u0446\u0435\u043d\u0442\u0440\u043e\u0432\n\u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \/\/ \u042d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438\u0439 \u0430\u043d\u0430\u043b\u0438\u0437: \u0442\u0435\u043e\u0440\u0438\u044f \u0438 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0430. 2008. \u2116\n6. \u0441. 47-50.<\/p>\n\n\n\n
10. \u0412\u043e\u043b\u043d\u0438\u043d \u0412.\u0410. \u0411\u044e\u0434\u0436\u0435\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u043a\u0430\u043a \u0438\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\n\u0434\u043e\u0441\u0442\u0438\u0436\u0435\u043d\u0438\u044f \u043a\u043e\u043d\u043a\u0443\u0440\u0435\u043d\u0442\u043d\u044b\u0445 \u043f\u0440\u0435\u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f: \u043e\u0442 \u043e\u043f\u0442\u0438\u043c\u0438\u0437\u0430\u0446\u0438\u0438 \u0437\u0430\u0442\u0440\u0430\u0442 \u043a\n\u0441\u043e\u0437\u0434\u0430\u043d\u0438\u044e \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \/\/ \u0424\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0439 \u0432\u0435\u0441\u0442\u043d\u0438\u043a: \u0444\u0438\u043d\u0430\u043d\u0441\u044b, \u043d\u0430\u043b\u043e\u0433\u0438, \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0438\u0435,\n\u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0451\u0442. 2010. \u21161. <\/p>\n\n\n\n
Literature<\/p>\n\n\n\n
1. Ansoff I.\nStrategic management: Classic edition. SPb.: Peter, 2009. 344 PP.<\/p>\n\n\n\n
2. Blazhenkova N. M. centers of responsibility in the management\naccounting system of the enterprise \/ \/ Accounting. 2008. N 5. P. 75 — 79.<\/p>\n\n\n\n
3. Daley\nJohn. Effective pricing is the basis of competitive advantage. Moscow: Publishing house\n«Williams», 2004. 304 PP.<\/p>\n\n\n\n
4. Drucker\nPeter F. Business and innovation \/ Peter F. Drucker M.: Williams publishing\nhouse, 2009. 423 PP.<\/p>\n\n\n\n
5. Meskon M.\nH., albert M., Khedouri F. Fundamentals of management, 3rd ed.: Per.from the\nEnglish.- Moscow: I. D. Williams LLC, 2007. 672 PP. <\/p>\n\n\n\n
6. Porter M.\nCompetitive strategy: Methods for analyzing industries and competitors. Moscow: Alpina Business Books, 2005. 454 PP. <\/p>\n\n\n\n
7. Fathutdinov\nP. A. Strategic competitiveness: Textbook. Moscow: ZAO «Ekonomika\npublishing House», 2005. 462 PP. <\/p>\n\n\n\n
8. Rybalko\nO. A., Shalaeva L. V. Strategic planning and budgeting as basic elements of a\nmodern management system \/ \/ international accounting. 2012. No. 28 (227).<\/p>\n\n\n\n
9. Vladymtsev\nN. V., Denisova A. S. Formation of the company’s budgeting system: internal\nregulations and hierarchy of financial responsibility centers \/ \/ Economic\nanalysis: theory and practice. 2008. No.\n6. pp. 47-50.<\/p>\n\n\n\n
10. Volnin V.\nA. Budgeting as a tool for achieving competitive advantages of an enterprise:\nfrom cost optimization to cost creation \/ \/ Financial Bulletin: Finance, taxes,\ninsurance, accounting. 2010. No. 1.<\/p>\n","protected":false},"excerpt":{"rendered":"
\u0423\u0414\u041a 657: 631. 162 DOI 10.24411\/2413-046\u0425-2020-10122 \u0421\u0422\u0420\u0410\u0422\u0415\u0413\u0418\u0427\u0415\u0421\u041a\u0418\u0419 \u0423\u041f\u0420\u0410\u0412\u041b\u0415\u041d\u0427\u0415\u0421\u041a\u0418\u0419 \u0423\u0427\u0415\u0422 \u041f\u0420\u0418\u0411\u042b\u041b\u0418 STRATEGIC MANAGEMENT ACCOUNTING FOR PROFITS \u0428\u0430\u043b\u0430\u0435\u0432\u0430 \u041b\u044e\u0434\u043c\u0438\u043b\u0430 \u0412\u0430\u0441\u0438\u043b\u044c\u0435\u0432\u043d\u0430, \u043a\u0430\u043d\u0434\u0438\u0434\u0430\u0442 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043d\u0430\u0443\u043a, \u0434\u043e\u0446\u0435\u043d\u0442, \u0434\u043e\u0446\u0435\u043d\u0442 \u043a\u0430\u0444\u0435\u0434\u0440\u044b \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430 \u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432, \u0424\u0413\u0411\u041e\u0423 \u0412\u041e \u00ab\u041f\u0435\u0440\u043c\u0441\u043a\u0438\u0439 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0430\u0433\u0440\u0430\u0440\u043d\u043e-\u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0438\u0447\u0435\u0441\u043a\u0438\u0439 \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u0438\u043c\u0435\u043d\u0438 \u0430\u043a\u0430\u0434\u0435\u043c\u0438\u043a\u0430 \u0414.\u041d. \u041f\u0440\u044f\u043d\u0438\u0448\u043d\u0438\u043a\u043e\u0432\u0430\u00bb (\u0424\u0413\u0411\u041e\u0423 \u0412\u041e \u041f\u0435\u0440\u043c\u0441\u043a\u0438\u0439 \u0413\u0410\u0422\u0423) Shalaeva Lyudmila Vasilyevna, candidate of Economic Sciences, associate professor of accounting and finance, […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"spay_email":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false},"categories":[145],"tags":[180],"jetpack_featured_media_url":"","jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p7IyHt-3Vq","_links":{"self":[{"href":"https:\/\/qje.su\/wp-json\/wp\/v2\/posts\/15092"}],"collection":[{"href":"https:\/\/qje.su\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/qje.su\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/qje.su\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/qje.su\/wp-json\/wp\/v2\/comments?post=15092"}],"version-history":[{"count":1,"href":"https:\/\/qje.su\/wp-json\/wp\/v2\/posts\/15092\/revisions"}],"predecessor-version":[{"id":15098,"href":"https:\/\/qje.su\/wp-json\/wp\/v2\/posts\/15092\/revisions\/15098"}],"wp:attachment":[{"href":"https:\/\/qje.su\/wp-json\/wp\/v2\/media?parent=15092"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/qje.su\/wp-json\/wp\/v2\/categories?post=15092"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/qje.su\/wp-json\/wp\/v2\/tags?post=15092"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}