Problems of management accounting formation at domestic enterprises
Author: Poma Alla Yurevna, Kovryakov Dmitry Valentinovich
Journal: Economic and Social Changes: Facts, Trends, Forecast @volnc-esc-en
Section: Branch-wise and regional economy
Article in issue: 3 (15) т.4, 2011.
Free access
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
Short address: https://sciup.org/147223256
IDR: 147223256 | UDC: 338.2
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