Abstract

The article proves the necessity of the development of . 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.

Details

Title
CONCEPTUAL BASIS OF MANAGEMENT ACCOUNTING
Author
Glushchenko Alexandra Vasilievna; Samedova, Elmira Nazimovna
Section
FINANCE. ACCOUNTING
Publication year
2012
Publication date
Nov 2012
Publisher
Volgograd State University
ISSN
1998992X
e-ISSN
24089478
Source type
Scholarly Journal
Language of publication
Russian
ProQuest document ID
2096659243
Copyright
© 2012. This work is licensed under http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and conditions, you may use this content in accordance with the terms of the License.