Magomedova R.N.Rostov State University of Economics (RSUE), Rostov-оn-Don, Russian Federation radmi-d@mail.ru ORCID id: not available
Subject This article deals with the problem of finding a standard approach to estimate relationships between the two subsystems of management, namely budgeting and management accounting, in commercial activities. Objectives The article aims to propose a standard approach to form an economic matrix based on the relationship between budget and accounting objects and justify the possibility of making management decisions on the basis of the Management by Exception technique. Methods For the study, we used the methods of systematization, classification, analogy and comparison, and generalization of scientific literature on the research topic. Results The article proposes a matrix approach to solving the problem of introducing the Management by Exception technique into the technology of budgeting and management accounting. Relevance The proposed approach can help accountants and business leaders to form budgeting and management accounting technologies, and validate the Management by Exception technique in conditions of the management system administration.
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