THEORETICAL APPROACH TO FORMATION OF SYSTEM OF MANAGEMENT ACCOUNTING
In the article theoretical approach to formation of system of management accounting is considered, the main objective of management accounting is revealed. The modern directions of management accounting are considered: the management strategic accounting, calculation of expenses of full life cycle,...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2016-05-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/287 |
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| _version_ | 1832542133923348480 |
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| author | E. Sedova K. Gamazina |
| author_facet | E. Sedova K. Gamazina |
| author_sort | E. Sedova |
| collection | DOAJ |
| description | In the article theoretical approach to formation of system of management accounting is considered, the main objective of management accounting is revealed. The modern directions of management accounting are considered: the management strategic accounting, calculation of expenses of full life cycle, target calculation, calculations in system of continuous improvement. |
| format | Article |
| id | doaj-art-db9acd4e3e8b4c15a0c11b4460e5e859 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2016-05-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-db9acd4e3e8b4c15a0c11b4460e5e8592025-02-04T08:27:45ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152016-05-0105209212287THEORETICAL APPROACH TO FORMATION OF SYSTEM OF MANAGEMENT ACCOUNTINGE. Sedova0K. Gamazina1ФГБОУ ВО «ГУУ»ФГБОУ ВО «ГУУ»In the article theoretical approach to formation of system of management accounting is considered, the main objective of management accounting is revealed. The modern directions of management accounting are considered: the management strategic accounting, calculation of expenses of full life cycle, target calculation, calculations in system of continuous improvement.https://vestnik.guu.ru/jour/article/view/287управленческий учетзадачи управленческого учетауправленческий стратегический учетсистема «таргет-кост»система «кайзен-кост» |
| spellingShingle | E. Sedova K. Gamazina THEORETICAL APPROACH TO FORMATION OF SYSTEM OF MANAGEMENT ACCOUNTING Вестник университета управленческий учет задачи управленческого учета управленческий стратегический учет система «таргет-кост» система «кайзен-кост» |
| title | THEORETICAL APPROACH TO FORMATION OF SYSTEM OF MANAGEMENT ACCOUNTING |
| title_full | THEORETICAL APPROACH TO FORMATION OF SYSTEM OF MANAGEMENT ACCOUNTING |
| title_fullStr | THEORETICAL APPROACH TO FORMATION OF SYSTEM OF MANAGEMENT ACCOUNTING |
| title_full_unstemmed | THEORETICAL APPROACH TO FORMATION OF SYSTEM OF MANAGEMENT ACCOUNTING |
| title_short | THEORETICAL APPROACH TO FORMATION OF SYSTEM OF MANAGEMENT ACCOUNTING |
| title_sort | theoretical approach to formation of system of management accounting |
| topic | управленческий учет задачи управленческого учета управленческий стратегический учет система «таргет-кост» система «кайзен-кост» |
| url | https://vestnik.guu.ru/jour/article/view/287 |
| work_keys_str_mv | AT esedova theoreticalapproachtoformationofsystemofmanagementaccounting AT kgamazina theoreticalapproachtoformationofsystemofmanagementaccounting |