FEATURES OF THE CURRENT STATE OF THE MANAGEMENT ACCOUNTING SYSTEM
The goals and objectives of the management accounting system of a commercial enterprise and their features in modern conditions are considered, the requirements to the management accounting system in modern conditions of economy, approaches to managerial decision making are defined. New approaches t...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Saint Petersburg Electrotechnical University
2017-10-01
|
| Series: | Дискурс |
| Subjects: | |
| Online Access: | https://discourse.elpub.ru/jour/article/view/137 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Summary: | The goals and objectives of the management accounting system of a commercial enterprise and their features in modern conditions are considered, the requirements to the management accounting system in modern conditions of economy, approaches to managerial decision making are defined. New approaches to organization of the accounting system and its component parts, including the administrative account, allow different types of costs to be calculated. The different types of cost - "standard-cost", "direct-cost", cost accounting by responsibility centers are required for various management purposes, including pricing and strategic policy of the enterprise. |
|---|---|
| ISSN: | 2412-8562 2658-7777 |