Justification of Administrative Decisions on the Basis of Management Accounting Data
The article analyzes the place and role of management accounting in making managerial decisions. The authors believe that the current economic crisis demands flexibility, control and efficiency strategic and operational decisions. The article describes the stages of development of management account...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
| Published: |
State University of Management
2016-12-01
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| Series: | Управление |
| Subjects: | |
| Online Access: | https://upravlenie.guu.ru/jour/article/view/96 |
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| _version_ | 1832541374410391552 |
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| author | M. B. Zhernakova I. M. Shestakova |
| author_facet | M. B. Zhernakova I. M. Shestakova |
| author_sort | M. B. Zhernakova |
| collection | DOAJ |
| description | The article analyzes the place and role of management accounting in making managerial decisions. The authors believe that the current economic crisis demands flexibility, control and efficiency strategic and operational decisions. The article describes the stages of development of management accounting, a comparison of the content of such economic categories as management accounting, controlling, planning, economic activity, and economic calculation. Given the periods of economic crises and changes in management accounting. The article highlights the processes of improving the management in the USSR. The authors consider the characteristics of strategic and operational management accounting, purpose of management accounting in the organization, the requirements to the information formed in system of management accounting. |
| format | Article |
| id | doaj-art-fc3c77054ffb40fa81128be803c96a3b |
| institution | Kabale University |
| issn | 2309-3633 2713-1645 |
| language | Russian |
| publishDate | 2016-12-01 |
| publisher | State University of Management |
| record_format | Article |
| series | Управление |
| spelling | doaj-art-fc3c77054ffb40fa81128be803c96a3b2025-02-04T09:04:36ZrusState University of ManagementУправление2309-36332713-16452016-12-0104455110.12737/2278893Justification of Administrative Decisions on the Basis of Management Accounting DataM. B. Zhernakova0I. M. Shestakova1FSBEI HE State University of ManagementSiberian State Aerospace University named after Academician M.F. ReshetnevThe article analyzes the place and role of management accounting in making managerial decisions. The authors believe that the current economic crisis demands flexibility, control and efficiency strategic and operational decisions. The article describes the stages of development of management accounting, a comparison of the content of such economic categories as management accounting, controlling, planning, economic activity, and economic calculation. Given the periods of economic crises and changes in management accounting. The article highlights the processes of improving the management in the USSR. The authors consider the characteristics of strategic and operational management accounting, purpose of management accounting in the organization, the requirements to the information formed in system of management accounting.https://upravlenie.guu.ru/jour/article/view/96management (managerial) accountingcrisis managementcontrollingplanningeconomic activityeconomic calculationmanagement decisionsstrategic management (managerial) accountingoperational management (managerial) accounting |
| spellingShingle | M. B. Zhernakova I. M. Shestakova Justification of Administrative Decisions on the Basis of Management Accounting Data Управление management (managerial) accounting crisis management controlling planning economic activity economic calculation management decisions strategic management (managerial) accounting operational management (managerial) accounting |
| title | Justification of Administrative Decisions on the Basis of Management Accounting Data |
| title_full | Justification of Administrative Decisions on the Basis of Management Accounting Data |
| title_fullStr | Justification of Administrative Decisions on the Basis of Management Accounting Data |
| title_full_unstemmed | Justification of Administrative Decisions on the Basis of Management Accounting Data |
| title_short | Justification of Administrative Decisions on the Basis of Management Accounting Data |
| title_sort | justification of administrative decisions on the basis of management accounting data |
| topic | management (managerial) accounting crisis management controlling planning economic activity economic calculation management decisions strategic management (managerial) accounting operational management (managerial) accounting |
| url | https://upravlenie.guu.ru/jour/article/view/96 |
| work_keys_str_mv | AT mbzhernakova justificationofadministrativedecisionsonthebasisofmanagementaccountingdata AT imshestakova justificationofadministrativedecisionsonthebasisofmanagementaccountingdata |