CHARACTERISTIC AND DIRECTIONS OF DEVELOPMENT OF MANAGEMENT ACCOUNTING SYSTEMS

Autor:	V. I. Osipov, A. A. Gorina
Jazyk:	English<br />Russian
Rok vydání:	2019
Předmět:	management accounting management accounting systems enterprise costs financial result control regulatory accounting Sociology (General) HM401-1281 Economics as a science HB71-74
Zdroj:	Вестник университета, Vol 0, Iss 5, Pp 40-47 (2019)
Druh dokumentu:	article
ISSN:	1816-4277 2686-8415
DOI:	10.26425/1816-4277-2019-5-40-47
Popis:	The expanded description of domestic and foreign management accounting systems has been adduced. The historical prerequisites of their occurrence have been revealed. The advantages and disadvantages of these systems have been determined. The necessity of their further development with the aim of improving enterprise management has been substantiated. The role of modern management accounting systems in improving the efficiency of the enterprise has been disclosed. Particular attention has been paid to the introduction and further development of regulatory systems, by means of which it is supposed to be possible to solve successfully problems of strengthening of control of the expense of resources.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/234b7573f39e43fe8ee0d1af7fcd3a52 Zobrazit plný text záznamu View record in DOAJ