from 01.01.2020 to 01.01.2022
Moscow, Moscow, Russian Federation
UDK 33 Экономика. Народное хозяйство. Экономические науки
UDK 30 Теория, методология и методы общественных наук в целом. Социография
GRNTI 06.00 ЭКОНОМИКА И ЭКОНОМИЧЕСКИЕ НАУКИ
BBK 6 ОБЩЕСТВЕННЫЕ НАУКИ
This article analyzes the fundamental principles and practices of the study of management accounting, highlighting its essence, goals and unique characteristics. Supported by the points of view of various researchers, the author comes to original conclusions that enrich the understanding of this key process in the business environment. Special attention is paid to management accounting as an integral part of the broad context of integrated accounting. This approach is also discussed in detail in the article, focusing on improving the efficiency and reliability of information obtained through this method. The main purpose of this study is to identify the main points of view on the concept of integrated accounting and its components, including financial, tax and management accounting. To achieve this goal, various basic methods are used, such as logical generalization, analysis and information collection. These methods allow us to identify differences in views that are characteristic of various researchers who have considered the issue of management accounting. Special attention is also paid to the distinction between the concepts of integrated accounting and integrated reporting. The article also analyzes the most effective approaches to accounting, aimed at achieving maximum savings in time and resources while ensuring data accuracy. It should be emphasized that this analysis focuses on the importance of reporting, management accounting and integrated accounting in the context of the functioning of enterprises.
industry, industrial enterprises, financing, financing problems, financing factors
1. Anti-crisis management : textbook: for students of specialty 080503 - Anti-crisis management / M. M. Musin, S. P. Ivanova, A. L. Barannikov, O. I. Kulygina ; Edited by M.M. Musin, S.P. Ivanova, A.L. Barannikov. - 2nd edition. - Moscow : Russian State University of Trade and Economics, 2012. - 264 p. - ISBN 978-5-87827-490-6. - EDN WQPLYL.
2. 2. Ivanova, S. P. Changes in the digital economy and its impact on society / S. P. Ivanova, A. I. Myasoedov // Economy. Sociology. The right. - 2023. - № 1(29). - Pp. 14-23. - DOIhttps://doi.org/10.22281/2542-1697-2023-02-01-14-23. - EDN XKIJMV.
3. Myasoedov, A. I. Public administration in the context of the challenges of globalization / A. I. Myasoedov, S. P. Ivanova // History. Society. Politics. - 2020. - № 2(14). - Pp. 14-21. - EDN LFNWWN.
4. Myasoedov, A. I. Innovative technologies and tools for analyzing the activities and management of the development of domestic enterprises / A. I. Myasoedov // Innovative economics and management: methods and technologies : a collection of articles by participants of the V Inter-national Scientific and Practical Conference, Moscow, November 10-11, 2020. - Moscow: Lo-monosov Moscow State University Publishing House (printing House), 2020. - pp. 187-192. - EDN KLJDVO.
5. Myasoedov, A. I. Multilevel system for assessing the financial condition of organizations / A. I. Myasoedov, M. V. Radosteva // Crimean Scientific Bulletin. - 2019. - № 4(25). - Pp. 64-76. - EDN RWVFUI.
6. Myasoedov, A. I. Prospects for the development of the Russian economy in modern conditions. Questions of modernization / A. I. Myasoedov // On the way to civil society. - 2023. - № 3(51). - Pp. 82-90. - EDN PHZIPL.
7. Myasoedov, A. I. The theoretical and legal aspect of local self-government in the context of the formation of civil society in Russia / A. I. Myasoedov // Scientific Bulletin of the Crimea. - 2019. - № 5(23). - S. 16. - EDN IKBBGQ.
8. Myasoedov, A. I. Effects from the introduction of organizational innovations / A. I. Myasoedov // Information technologies. Problems and solutions. - 2020. - № 2(11). - Pp. 78-82. - EDN JXIXNE.
9. Workshop on the discipline "Restructuring of enterprises" / S. P. Ivanova, A. L. Baranikov, D. N. Zemlyakov, A.V. Butov. - Moscow : Plekhanov Russian University of Economics, 2016. - 99 p. - EDN WDDBEL.
10. Radosteva, M. V. On the issue of labor productivity / M. V. Radosteva // Scientific achieve-ments of Belgorod State University. Series: Economics. Informati-ka. - 2018. - Vol. 45, No. 2. - pp. 268-272. - DOIhttps://doi.org/10.18413/2411-3808-2018-45-2-268-272. - EDN USCRQQ.
11. Radosteva, M. V. Labor productivity: the main trends and key factors of development at the present stage / M. V. Radosteva // Economics and management of management systems. - 2018. - № 3-1(29). - Pp. 162-172. - EDN GZSVLC.
12. Theory of organization: Textbook for bachelors / L. R. Kotova, D. K. Balakhanova, A.V. Butov, S. P. Ivanova. - Moscow : Plekhanov Russian University of Economics, 2017. - 337 p. - ISBN 978-5-7307-1240-9. - EDN UQYJMU.
