УЧЕТНАЯ ПОЛИТИКА ДЛЯ ЦЕЛЕЙ УПРАВЛЕНЧЕСКОГО УЧЕТА В БЮДЖЕТНЫХ УЧРЕЖДЕНИЯХ

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<ul><li><p>.. </p><p>,</p><p> 200</p><p>9</p><p>158 ISSN 1998-992X. . . . -. . 3, . . 2009. 1 (14)</p><p>. . </p><p> 65.052.247 657.15</p><p>.. </p><p> - , - . , .</p><p> : , - , , -, , , , , , , , </p><p> - , , - - . , - 1972 . - .</p><p> - - -, , .</p><p> , , . - () -</p><p> , - 10.02 2006 . 25. - , - , , .</p><p> , , (-), - .</p><p> , , , - 2004 .: , , -, , .</p><p> - - , . - -</p></li><li><p>. . </p><p>ISSN 1998-992X. . . . -. . 3, . . 2009. 1 (14) 159</p><p> - .</p><p> - , , , - - .</p><p> , - - - . - -, -.</p><p> , - - , -, , , , - - .</p><p> , , -, - - .</p><p> . - -. , . 2 - 10.02 2006 . 25. - , - . - - , -</p><p> , .</p><p> 1 - ( 1/2008) 06.10 2008 . 106 -, , .</p><p> - , , , - .</p><p> - - . , , - , -, , - , - . - - , - . - - , - - ( 1/2008).</p><p> - (-, , ) -, - ; .</p></li><li><p>. . </p><p>160 .. . </p><p> - , - , - , , - -.</p><p> - :</p><p>1) - ( - , , - -);</p><p>2) - , ;</p><p>3) - - [2, . 9].</p><p> - - -: , , -.</p><p> , - , , . - , - . - - - ( - ).</p><p> - - -</p><p> , , , , ( , ), - , - .</p><p> , - . . :</p><p>- ;</p><p>- - , ;</p><p>- - , - ;</p><p>- - - . , </p><p> , - :</p><p>- (,) -;</p><p>- (- ) - ;</p><p>- , - - ;</p><p>- , , -;</p><p>- - -;</p><p>- ;</p><p>- ;- </p><p>.</p></li><li><p>. . </p><p>ISSN 1998-992X. . . . -. . 3, . . 2009. 1 (14) 161</p><p> , .</p><p> - - - , - : , - -. - - - - .</p><p> , . 236 25 .</p><p> - , , - , - , .</p><p> , , - , - (, , - ), - , . -, - . - - .</p><p> - . , - , . , - . </p><p>, - , - . , - , - .</p><p> - . , , - , , , - - (. 2 . 253 ). - - (. 1 . 318 ). : , , - - , , - , - . - , . - , , (. 4. 252 ). , - , - ( - ).</p><p> , - , -, , - . - , . , - - : , , , -</p></li><li><p>. . </p><p>162 .. . </p><p> . - - [1].</p><p> , , , , - , - -, .</p><p> - - , , , - , - (,) .</p><p> - - , - . - , -, </p><p> , .</p><p> , , , - -: , - .</p><p>1. , . . - - / . . // - . 2007. 7 (175). .- : : : .</p><p>2. , . . - / . . // : . 2007. 21 (102). . 812.</p><p>MANAGEMENT ACCOUNTING POLICY IN BUDGETARY INSTITUTIONS</p><p>T.Yu. Naboyschikova</p><p>The author considers management accounts organization prospects in budgetary institutionsunder conditions of current budgetary reforms and result-oriented system introduction. Needs ofmanagement accounting policy development are substantiated, its structure defined, recommendationson its content suggested.</p><p>Key words: accounting policy, management accounting, budgetary institutions, accountingpolicy organizational aspect, budgetary establishments.</p></li></ul>

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