Conceptual basis of management accounting

Автор: Glushchenko Alexandra Vasilievna, Samedova Elmira Nazimovna

Журнал: Вестник Волгоградского государственного университета. Экономика @ges-jvolsu

Рубрика: Финансы. Бухгалтерский учет

Статья в выпуске: 2 (21), 2012 года.

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The article proves the necessity of the development of conceptual basis of management accounting. On the basis of the system approach it is formed the concept of management accounting, including: the authors define the category of «management accounting»; determine the place of management accounting in the management information system; operational, tactical and strategic levels are identified in management accounting system; basic elements of management accounting (the purpose, objectives, functions, objects, subject, principles, methods, economic instruments) are structured and the terms are specified.

Concept of management accounting, system approach, basic elements of a system, purpose, objectives, functions, methods, strategic, tactical and operational levels of accounting, objects, instruments of management accounting

Короткий адрес: https://readera.org/14970884

IDR: 14970884

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