The conceptual scheme of managerial accounting at the service sector enterprise

Автор: Nesterova Ksenia Valeryevna

Журнал: Общество: политика, экономика, право @society-pel

Рубрика: Экономика

Статья в выпуске: 2, 2016 года.

Бесплатный доступ

The article studies the role and objectives of the management accounting in the service enterprises, defines the stages of complex procedure of its implementation. The content of the concepts of "management accounting", "management accounting scheme" is discussed. The author notes the value of the information support when building the aforesaid scheme, presents an original scheme of management accounting.

Operational managerial accounting, strategic managerial accounting, information role of managerial accounting, service sector enterprise, managerial accounting scheme

Короткий адрес: https://sciup.org/14931754

IDR: 14931754

Статья научная