FEATURES OF THE CURRENT STATE OF THE MANAGEMENT ACCOUNTING SYSTEM
https://doi.org/10.32603/2412-8562-2017-0-5-31-34
Abstract
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.
About the Author
G. V. Goliguzova
Saint Petersburg Electrotechnical University «LETI»
Russian Federation
Russian Federation
References
1. Федеральный закон «О бухгалтерском учете» от 06.12.2011 № 402-ФЗ // СПС «КонсультантПлюс». URL: http://www.consultant.ru/document/cons_doc_LAW_122855 (дата обращения: 17.09.2017).
2. Приказ Минфина РФ от 06.07.1999 № 43н (ред. от 08.11.2010) «Об утверждении Положения по бухгалтерскому учету “Бухгалтерская отчетность организации” (ПБУ 4/99)» // СПС «КонсультантПлюс». URL: http://www.consultant.ru/document/cons_doc_LAW_18609 (дата обращения: 17.09.2017).
Review
For citations:
Goliguzova G.V. FEATURES OF THE CURRENT STATE OF THE MANAGEMENT ACCOUNTING SYSTEM. Discourse. 2017;(5):31-34. (In Russ.) https://doi.org/10.32603/2412-8562-2017-0-5-31-34
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