Construction and empirical analysis of a quantitative model on the relationship between budget control and financial performance in management accounting—Evidence from Russian enterprises

Ning Tie

doi:10.1371/journal.pone.0337863

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Open Access

Peer-reviewed

Research Article

Construction and empirical analysis of a quantitative model on the relationship between budget control and financial performance in management accounting—Evidence from Russian enterprises

Ning Tie

Roles Conceptualization, Data curation, Formal analysis, Methodology, Resources, Software, Supervision, Validation, Visualization, Writing – original draft, Writing – review & editing

* E-mail: 001288@ayxy.edu.cn

Affiliation School of Economics and Management of Anyang University, Anyang, Henan, China

https://orcid.org/0009-0007-2115-258X

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Construction and empirical analysis of a quantitative model on the relationship between budget control and financial performance in management accounting—Evidence from Russian enterprises

Ning Tie

Published: July 15, 2026
https://doi.org/10.1371/journal.pone.0337863

About the Authors

Ning Tie

Roles Conceptualization, Data curation, Formal analysis, Methodology, Resources, Software, Supervision, Validation, Visualization, Writing – original draft, Writing – review & editing

* E-mail: 001288@ayxy.edu.cn

Affiliation School of Economics and Management of Anyang University, Anyang, Henan, China

https://orcid.org/0009-0007-2115-258X

Competing Interests

The authors have declared that no competing interests exist.

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Budgets
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Finance
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Control theory
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Questionnaires
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Structure of markets
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Data management
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Financial management
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Regression analysis
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