Problems of management accounting formation at domestic enterprises

Автор: Poma Alla Yurevna, Kovryakov Dmitry Valentinovich

Журнал: Economic and Social Changes: Facts, Trends, Forecast @volnc-esc-en

Рубрика: Branch-wise and regional economy

Статья в выпуске: 3 (15) т.4, 2011 года.

Бесплатный доступ

The article is devoted to the consideration of theoretical problems of the formation of management accounts at Russian enterprises. The article contains an analysis of interpretations of management accounts and consideration of its multifunctionality. Following is the author's point of view on the process approach to the realization of management accounts at the company; the problems that arise during the formation of management accounts practice are presented. Finally, the need to create a unified concept of the formation of managerial accounts is given. It is proposed to study and comprehend the concept of controlling. To remove the contravention between scientific treatment of “management accounts” and its practical contents it is proposed to integrate the concepts of management accounts and controlling.


Management account, controlling, managerial decisions, information supply of managerial decision-making process, business management structure

Короткий адрес:

IDR: 147223256

Список литературы Problems of management accounting formation at domestic enterprises

  • Bulgakova, S.V. Structuring of managerial accounting and its facilities/S.V. Bulgakova//Management Accounting. -2008. -№ 1. -Pp. 3-11.
  • Bulgakova, S.V. Theory, methodology and organization of management accounting: abstract of a doctorate thesis: 08.00.12/S.V. Bulgakova. -Michurinsk, 2009. -45 p.
  • Gramotenko, O. Controlling (method of operation)/O. Gramotenko//Management Accounting and Finance. -2005. -№ 2.
  • Drury, C. Management and production accounting: trans. from English; textbook/C. Drury. -M.: UNITY-DANA, 2003. -1071 p.
  • Ekimovskyh, I. Formulation of Management Accounting: the ground rules/I. Ekimovskyh//Management Accounting. -2011. -№ 1.
  • Ivanov, V.V. Managerial Accounting for the effective management/V.V. Ivanov, O.C. Khan. -M.: INFRA-M, 2007. -208 p.
  • Karminsky, A.M. Controlling/A.M. Karminsky, S.G. Falco, A.A., N.Y. Ivanova. -M.: Finances and Statistics, Infra-M, 2009. -336 p.
  • Lauta Y.S., Gerasimov B.I. Creating a system for controlling industrial rated company/Y.S. Lauta, B.I. Gerasimov. -Tambov: TSTU, 2005. -95 p.
  • Popova, L.V. Managerial accounting and analysis with practical examples/L.V. Popova, V.A. Konstantinov, I.A. Maslowa, E.J. Stepanova. -M.: Delo i Servis, 2008. -272 p.
  • Popova, L.V. Modern management analysis. Theory and practice of controlling/L.V. Popova, T.A. Golovina, I.A. Masloav. -M.: Delo i Servis, 2006. -272 p.
  • Horngren, Ch. Managerial Accounting: trans. from English; textbook/Ch. Horngren, J. Foster, and S. Datar. -St. Petersburg: Peter, 2008. -1008 p.
  • Yudina, L.N. Management Accounting and Controlling/L.N. Yudina//Financial Management. -2005. -№ 1.
Статья научная