{"id":"https://openalex.org/W1967359708","doi":"https://doi.org/10.5901/mjss.2014.v5n24p79","title":"Budget Efficiency for Cost Control Purposes in Management Accounting System","display_name":"Budget Efficiency for Cost Control Purposes in Management Accounting System","publication_year":2014,"publication_date":"2014-11-01","ids":{"openalex":"https://openalex.org/W1967359708","doi":"https://doi.org/10.5901/mjss.2014.v5n24p79","mag":"1967359708"},"language":"en","primary_location":{"id":"doi:10.5901/mjss.2014.v5n24p79","doi":"https://doi.org/10.5901/mjss.2014.v5n24p79","is_oa":true,"landing_page_url":"https://doi.org/10.5901/mjss.2014.v5n24p79","pdf_url":"https://www.richtmann.org/journal/index.php/mjss/article/download/4942/4783","source":{"id":"https://openalex.org/S2764887140","display_name":"Mediterranean Journal of Social Sciences","issn_l":"2039-2117","issn":["2039-2117","2039-9340"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","vabb-shw"],"host_organization":"https://openalex.org/P4322696505","host_organization_name":"Mediterranean Center of Social and Educational Research","host_organization_lineage":["https://openalex.org/P4322696505"],"host_organization_lineage_names":["Mediterranean Center of Social and Educational Research"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Mediterranean Journal of Social Sciences","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.richtmann.org/journal/index.php/mjss/article/download/4942/4783","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5037841308","display_name":"\u0413\u0443\u0437\u0430\u043b\u0438\u044f \u041a\u043b\u044b\u0447\u043e\u0432\u0430","orcid":"https://orcid.org/0000-0003-1524-0552","observed_orcids":["https://orcid.org/0000-0003-1524-0552"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"G.S. Klychova","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5084697233","display_name":"Milyausha Sagitovna Faskhutdinova","orcid":"https://orcid.org/0000-0003-1234-1454","observed_orcids":["https://orcid.org/0000-0003-1234-1454"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u041c.S. Faskhutdinova","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5048462212","display_name":"Elvira Sadrieva","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"E.R. Sadrieva","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":9.517,"has_fulltext":true,"cited_by_count":17,"citation_normalized_percentile":{"value":0.97331331,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9872999787330627,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9872999787330627,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.007699999958276749,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14239","display_name":"Business, Education, Mathematics Research","score":0.0012000000569969416,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/budgeting","display_name":"budgeting","score":0.8059999942779541},{"id":"https://openalex.org/keywords/budget-efficiency","display_name":"budget efficiency","score":0.9179999828338623},{"id":"https://openalex.org/keywords/cost-control","display_name":"cost control","score":0.9909999966621399},{"id":"https://openalex.org/keywords/management-accounting-systems","display_name":"management accounting systems","score":0.8600000143051147},{"id":"https://openalex.org/keywords/cost-management","display_name":"cost management","score":0.9269999861717224},{"id":"https://openalex.org/keywords/financial-performance","display_name":"financial performance","score":0.8970000147819519},{"id":"https://openalex.org/keywords/managerial-decision-making","display_name":"management decision-making","score":0.7599999904632568},{"id":"https://openalex.org/keywords/financial-resource-use","display_name":"financial resource use","score":0.656000018119812}],"concepts":[{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.7341254949569702},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.6536240577697754},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.6519750952720642},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.6352405548095703},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6041090488433838},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5364556908607483},{"id":"https://openalex.org/C61797465","wikidata":"https://www.wikidata.org/wiki/Q1188986","display_name":"Term (time)","level":2,"score":0.5081849098205566},{"id":"https://openalex.org/C138838536","wikidata":"https://www.wikidata.org/wiki/Q7798507","display_name":"Throughput accounting","level":4,"score":0.5073954463005066},{"id":"https://openalex.org/C31845852","wikidata":"https://www.wikidata.org/wiki/Q899279","display_name":"Management control system","level":3,"score":0.4950625002384186},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.47498100996017456},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.43281638622283936},{"id":"https://openalex.org/C506796395","wikidata":"https://www.wikidata.org/wiki/Q4738155","display_name":"Financial management","level":2,"score":0.4297574758529663},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3160618245601654},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.28758352994918823},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.07374784350395203},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.5901/mjss.2014.v5n24p79","doi":"https://doi.org/10.5901/mjss.2014.v5n24p79","is_oa":true,"landing_page_url":"https://doi.org/10.5901/mjss.2014.v5n24p79","pdf_url":"https://www.richtmann.org/journal/index.php/mjss/article/download/4942/4783","source":{"id":"https://openalex.org/S2764887140","display_name":"Mediterranean Journal of Social Sciences","issn_l":"2039-2117","issn":["2039-2117","2039-9340"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","vabb-shw"],"host_organization":"https://openalex.org/P4322696505","host_organization_name":"Mediterranean Center of Social and Educational Research","host_organization_lineage":["https://openalex.org/P4322696505"],"host_organization_lineage_names":["Mediterranean Center of Social and Educational Research"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Mediterranean Journal of Social Sciences","raw_type":"journal-article"},{"id":"pmh:oai:CiteSeerX.psu:10.1.1.656.3090","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.656.3090","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://mcser.org/journal/index.php/mjss/article/viewFile/4942/4783/","raw_type":"text"},{"id":"pmh:oai:ohs.elpub.ru:record/74271","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/rour/46642","pdf_url":null,"source":{"id":"https://openalex.org/S4306402019","display_name":"zvestiya of the National Academy of Sciences of Belarus (National Academy of Sciences of Belarus)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I151823869","host_organization_name":"National Academy of Sciences of Belarus","host_organization_lineage":["https://openalex.org/I151823869"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SCOPUS20399340-2014-5-24-SID84911404841","raw_type":"2039-9340"}],"best_oa_location":{"id":"doi:10.5901/mjss.2014.v5n24p79","doi":"https://doi.org/10.5901/mjss.2014.v5n24p79","is_oa":true,"landing_page_url":"https://doi.org/10.5901/mjss.2014.v5n24p79","pdf_url":"https://www.richtmann.org/journal/index.php/mjss/article/download/4942/4783","source":{"id":"https://openalex.org/S2764887140","display_name":"Mediterranean Journal of Social Sciences","issn_l":"2039-2117","issn":["2039-2117","2039-9340"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","vabb-shw"],"host_organization":"https://openalex.org/P4322696505","host_organization_name":"Mediterranean Center of Social and Educational Research","host_organization_lineage":["https://openalex.org/P4322696505"],"host_organization_lineage_names":["Mediterranean Center of Social and Educational Research"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Mediterranean Journal of Social Sciences","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W1967359708.pdf","grobid_xml":"https://content.openalex.org/works/W1967359708.grobid-xml"},"referenced_works_count":3,"referenced_works":["https://openalex.org/W2017698791","https://openalex.org/W2188727595","https://openalex.org/W2478613663"],"related_works":["https://openalex.org/W4378220105","https://openalex.org/W3182399106","https://openalex.org/W86411270","https://openalex.org/W7161529654","https://openalex.org/W4414755820","https://openalex.org/W1967332826","https://openalex.org/W971567838","https://openalex.org/W2804713998","https://openalex.org/W7217470313","https://openalex.org/W7093950996"],"abstract_inverted_index":{"The":[0],"article":[1],"reviews":[2],"the":[3,14,52,59,66],"economical":[4],"essence":[5],"of":[6,17,28,51],"budgeting":[7],"in":[8,35],"management":[9,47],"accounting":[10],"system.":[11],"Budgeting":[12,42],"represents":[13],"higher":[15],"level":[16],"business":[18,31],"development":[19],"and":[20,38,48,62],"allows":[21,54],"focusing":[22],"on":[23],"long-term":[24],"results,":[25],"effective":[26,45],"use":[27],"financial":[29,49],"resources,":[30],"activities":[32],"supervising,":[33],"assists":[34],"making":[36],"sound":[37],"timely":[39],"managerial":[40],"decisions.":[41],"helps":[43],"to":[44,56],"cost":[46],"performance":[50],"organization,":[53],"you":[55],"compare":[57],"all":[58],"planned":[60],"costs":[61],"anticipated":[63],"revenues":[64],"for":[65],"coming":[67],"period.":[68],"DOI:":[69],"10.5901/mjss.2014.v5n24p79":[70]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2023,"cited_by_count":3},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2016,"cited_by_count":3},{"year":2015,"cited_by_count":3}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-06-24T00:00:00"}
