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РАЗВИТИЕ ТЕОРИИ УПРАВЛЕНЧЕСКОГО УЧЕТА В РОССИИ // Development of the theory of management accounting in Russia

Author

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  • Маняева, Вера Александровна

    (Самарский государственный экономический университет)

Abstract

While implementing the information requests of management, it is necessary to start accounting for enterprise’s activity in the managerial aspect. Under these circumstances the term "management accounting" has begun to take root and gradually get used to the practice of organization management. Thus, in the Russian accounting system the great organization and methodological change-over has been made. Management accounting system can be divided into "operational management accounting" and "strategic management accounting." При реализации информационных запросов менеджмента необходимо развертывание учета деятельности предприятия в управленческом аспекте. В этих условиях термин “управленческий учет” начал укореняться и постепенно вживаться в практику управления организацией. В этой связи в российской системе учета была проведена большая организационная и методологическая перестройка. Систему управленческого учета можно подразделить на: “оперативный управленческий учет” и “стратегический управленческий учет”.

Suggested Citation

  • Маняева, Вера Александровна, 240. "РАЗВИТИЕ ТЕОРИИ УПРАВЛЕНЧЕСКОГО УЧЕТА В РОССИИ // Development of the theory of management accounting in Russia," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 2011(1).
    • Handle: RePEc:scn:000pbo:45870
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