Issues Of Managerial Accounting Methodology

  • Barulina E.V POVOLJSKY COOPERATIVNY INSTITUTE OF THE RUSSIAN UNIVERSITY COOPERATION
  • Barulina M.S SARATOV STATE SOCIAL AND ECONOMIC UNIVERSITY
Keywords: Management accounts, reporting, costs, depreciation, profit, economic value added, methods, managerial accounting.

Abstract

This article deals with management accounting, its role and objectives during financial planning process. Research of on American, German and Russian scientists are also considered. Author formulates his own definitions of aims of management accounting, highlighters that object of financial accounting have to include economic costs, economic revenue and economic added value, economic interest. More  over Author defines methods of managment accounting.

References

Slinkov D.G.management accounting: statement and application. - SPb.: Peter, 2010. с.15.

Harrison ,Norin, Brewer, Management accounting.12-pub. / trans.from English under the editorship of M.A.Karlik. SPb - Peter, 2010.-p.15.,

Conception of controlling: Management accounting. The reporting system. Budgeting / trans/from german. 4 pub. - М: Alpina Pablisherz, 2009.

Published
2012-03-01
Section
Articles