from 01.01.2022 until now
Tula, Tula, Russian Federation
UDK 33 Экономика. Экономические науки
GRNTI 82.01 Общие вопросы организации и управления
OKSO 27.04.03 Системный анализ и управление
BBK 6505 Управление экономикой. Экономическая статистика. Учет. Экономический анализ
TBK 78 Управление (менеджмент)
BISAC BUS001040 Accounting / Managerial
BISAC BUS042000 Management Science
BISAC BUS041000 Management
The purpose of this article is to study the importance of management accounting in the economic activity of Russian enterprises. In particular, the purpose of the study is to study how these organizations apply the principles and methods of management accounting. Several tasks have been set to achieve this goal: 1. To collect relevant theoretical information from scientific articles written by experts in this field, including Babaeva Z. Sh., Tsyganov V. V., Chupeeva O. V. and others. 2. Analyze the collected data and draw conclusions about the role of management accounting in the company's business activities. 3. To study the practical data on the activities of PJSC Imperial Tula Arms Plant in order to get a deeper understanding of how management accounting works in real conditions. By solving these tasks, we strive to achieve a comprehensive understanding of the importance of management accounting in Russian organizations and its impact on their financial performance. To achieve this task, we will conduct a detailed analysis of the interaction of management accounting with various functional areas of the organization, based on both theoretical research and empirical data obtained during the study of the activities of PJSC Imperial Tula Arms Plant. The study will consider various interpretations of the concept of "management accounting", as well as possible difficulties encountered in integrating management and accounting processes.
management accounting, accounting, organizational structure, center of responsibility, management element, financial management, organization management, planning, accounting.
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25. Tsyganov V.V., Kadymov D.S. Mechanisms for managing political and economic systems. Problemy upravleniya [Management issues], 2008, no. 3, pp. 49-58. (in Russian)
26. Chupeeva O. V. Management accounting in the management of the enterprise. Vestnik universiteta [University Bulletin], 2012, no. 3, pp. 306-311. (in Russian)
27. Shabalina T.A., Atamanova E.T. Budgeting as a tool for strategic management of the company’s activities. Moskovskiy ekonomicheskiy zhurnal [Moscow Economic Journal], 2023, no. 4, pp. 580-591. DOI:https://doi.org/10.55186/2413046X_2023_8_4_182
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