RuEn

Journal section "Sectoral economic studies"

PROBLEMS OF MANAGEMENT ACCOUNTING FOR MATION AT DOMESTIC ENTERPRISES

Poma A.Y., Kovryakov D.V.

3 (15), 2011

Poma A.Y., Kovryakov D.V. PROBLEMS OF MANAGEMENT ACCOUNTING FOR MATION AT DOMESTIC ENTERPRISES. Economic and Social Changes: Facts, Trends, Forecast, 2011, no. 3 (15)

Abstract   |   Authors   |   References
The article is devoted to the consideration of theoretical problems of the formation of management accounts at Russian enterprises. The article contains an analysis of interpretations of management accounts and consideration of its multifunctionality. Following is the author’s point of view on the process approach to the realization of management accounts at the company; the problems that arise during the formation of management accounts practice are presented. Finally, the need to create a unified concept of the formation of managerial accounts is given. It is proposed to study and comprehend the concept of controlling. To remove the contravention between scientific treatment of “management accounts” and its practical contents it is proposed to integrate the concepts of management accounts and controlling

Keywords

management account, controlling, managerial decisions, information supply of managerial decision-making process, business management structure

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