CHARACTERISTIC AND DIRECTIONS OF DEVELOPMENT OF MANAGEMENT ACCOUNTING SYSTEMS
The expanded description of domestic and foreign management accounting systems has been adduced. The historical prerequisites of their occurrence have been revealed. The advantages and disadvantages of these systems have been determined. The necessity of their further development with the aim of imp...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2019-06-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/1457 |
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| author | V. I. Osipov A. A. Gorina |
| author_facet | V. I. Osipov A. A. Gorina |
| author_sort | V. I. Osipov |
| collection | DOAJ |
| description | The expanded description of domestic and foreign management accounting systems has been adduced. The historical prerequisites of their occurrence have been revealed. The advantages and disadvantages of these systems have been determined. The necessity of their further development with the aim of improving enterprise management has been substantiated. The role of modern management accounting systems in improving the efficiency of the enterprise has been disclosed. Particular attention has been paid to the introduction and further development of regulatory systems, by means of which it is supposed to be possible to solve successfully problems of strengthening of control of the expense of resources. |
| format | Article |
| id | doaj-art-234b7573f39e43fe8ee0d1af7fcd3a52 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2019-06-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-234b7573f39e43fe8ee0d1af7fcd3a522025-02-04T08:27:59ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152019-06-0105404710.26425/1816-4277-2019-5-40-471367CHARACTERISTIC AND DIRECTIONS OF DEVELOPMENT OF MANAGEMENT ACCOUNTING SYSTEMSV. I. Osipov0A. A. Gorina1National Research Ogarev Mordovia State UniversityNational Research Ogarev Mordovia State UniversityThe expanded description of domestic and foreign management accounting systems has been adduced. The historical prerequisites of their occurrence have been revealed. The advantages and disadvantages of these systems have been determined. The necessity of their further development with the aim of improving enterprise management has been substantiated. The role of modern management accounting systems in improving the efficiency of the enterprise has been disclosed. Particular attention has been paid to the introduction and further development of regulatory systems, by means of which it is supposed to be possible to solve successfully problems of strengthening of control of the expense of resources.https://vestnik.guu.ru/jour/article/view/1457management accountingmanagement accounting systemsenterprisecostsfinancial resultcontrolregulatory accounting |
| spellingShingle | V. I. Osipov A. A. Gorina CHARACTERISTIC AND DIRECTIONS OF DEVELOPMENT OF MANAGEMENT ACCOUNTING SYSTEMS Вестник университета management accounting management accounting systems enterprise costs financial result control regulatory accounting |
| title | CHARACTERISTIC AND DIRECTIONS OF DEVELOPMENT OF MANAGEMENT ACCOUNTING SYSTEMS |
| title_full | CHARACTERISTIC AND DIRECTIONS OF DEVELOPMENT OF MANAGEMENT ACCOUNTING SYSTEMS |
| title_fullStr | CHARACTERISTIC AND DIRECTIONS OF DEVELOPMENT OF MANAGEMENT ACCOUNTING SYSTEMS |
| title_full_unstemmed | CHARACTERISTIC AND DIRECTIONS OF DEVELOPMENT OF MANAGEMENT ACCOUNTING SYSTEMS |
| title_short | CHARACTERISTIC AND DIRECTIONS OF DEVELOPMENT OF MANAGEMENT ACCOUNTING SYSTEMS |
| title_sort | characteristic and directions of development of management accounting systems |
| topic | management accounting management accounting systems enterprise costs financial result control regulatory accounting |
| url | https://vestnik.guu.ru/jour/article/view/1457 |
| work_keys_str_mv | AT viosipov characteristicanddirectionsofdevelopmentofmanagementaccountingsystems AT aagorina characteristicanddirectionsofdevelopmentofmanagementaccountingsystems |