FORMATION OF MANAGEMENT ACCOUNTING ON THE BASIS OF HARMONIZATION OF THE ACCOUNT, THE ANALYSIS, BUDGETING AND CONTROL
Journal: AUDITOR
№ 23
, 2014
Rubrics: ACCOUNTING AND REPORTING
Authors:
Type:
Article
Pages:
from 62
to 67
Status:
Published
Received:
18.08.2015
Accepted:
18.08.2015
Published:
18.08.2015
Language:
Russian
Keywords:
management accounting, system of management accounting, account of expenses and results, analysis, control, monitoring of organization activity
Abstract (English):
Author is considered questions of development of system and subsystems of the management accounting. Recommendations about perfection of the account of expenses and results to the operative analysis, the control and monitoring of activity of organizations are made.
Author is considered questions of development of system and subsystems of the management accounting. Recommendations about perfection of the account of expenses and results to the operative analysis, the control and monitoring of activity of organizations are made.
Keywords:
management accounting, system of management accounting, account of expenses and results, analysis, control, monitoring of organization activity
management accounting, system of management accounting, account of expenses and results, analysis, control, monitoring of organization activity
1. Averchev I. V. Upravlencheskiy uchet i otchetnost´. Postanovka i vnedrenie / I.V. Averchev. - M.: Rid Grupp, 2011. - 416 s.
2. Vakhrushina M. A. Upravlencheskiy uchet: uchebnik / M.A. Vakhrushina. - M.: Omega-L, 2010. - 576 s.
3. Ivashkevich V. B. Bukhgalterskiy upravlencheskiy uchet: uchebnik / V.B. Ivashkevich. - M.: Magistr, 2008. - 574 s.
4. Upravlencheskiy uchet: uchebnik / A.D. Sheremet, O.E. Nikolaeva, S.I. Polyakova i dr.; pod red. A.D. Sheremeta. - M.: INFRA-M, 2009. - 429 s.
5. Upravlencheskiy uchet: ucheb. Posobie; pod red. Ya.V. Sokolova. - M.: Magistr, 2009. - 428 s.
