Възможности за приложение на съвременни управленски счетоводни модели
Opportunities for application of modern management accounting models

Author(s): Teodora Roupska, James Jolovski, Kalina Kavaldzhieva, Yavor Bashev
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: modern management accounting models; strategic management accounting; theory of constraints; budgeting practice; innovations in budgeting; healthcare costing; digital documents; digitization
Summary/Abstract: The collective monograph examines individual opportunities for the application of modern management accounting models. It is structured in 8 chapters. Chapter One examines strategic management accounting. Chapter two is devoted to the contemporary management accounting aspects of suppliers and customers of the enterprise. The third chapter presents the theory of constraints as a modern concept of enterprise management and information support for its application. The fourth chapter examines theoretical and methodological aspects of the modern development of budget practice. Chapter five explores the possibilities of integrating innovation in budgeting as a basic management accounting model. Chapter six presents the application of a modern management accounting model in the healthcare sector. Chapter Seven analyses social value and tolerability because of the cost of the health services offered. Chapter Eight explores digital documents and digitization from an internal control perspective.

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