Principles of management accounting: traveling in Russia and abroad

The development of the management accounting system is determined by the expanding tasks of management in conditions of hypermass of accounting data and uncertainty in the justification of strategic and managerial decisions. This determines the need to formulate the basic principles of management accounting. The article attempts to systematize approaches to the definition of principles in Russian and international practice. Due to various approaches to identifying the principles of management accounting, it is possible to classify the main provisions of managerial accounting.