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

R.S. Tukhvatullin, O.V. Pratchenko


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

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This work is licensed under Creative Commons Attribution 3.0 License.

Mediterranean Journal of Social Sciences ISSN 2039-9340(Print) ISSN 2039-2117(Online)

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