CHARACTERISTIC AND DIRECTIONS OF DEVELOPMENT OF MANAGEMENT ACCOUNTING SYSTEMS

The expanded description of domestic and foreign management accounting systems has been adduced. The historical prerequisites of their occurrence have been revealed. The advantages and disadvantages of these systems have been determined. The necessity of their further development with the aim of imp...

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Autores principales:	V. I. Osipov, A. A. Gorina
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2019
Materias:	management accounting management accounting systems enterprise costs financial result control regulatory accounting Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/234b7573f39e43fe8ee0d1af7fcd3a52
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spelling	oai:doaj.org-article:234b7573f39e43fe8ee0d1af7fcd3a522021-12-03T07:43:28ZCHARACTERISTIC AND DIRECTIONS OF DEVELOPMENT OF MANAGEMENT ACCOUNTING SYSTEMS1816-42772686-841510.26425/1816-4277-2019-5-40-47https://doaj.org/article/234b7573f39e43fe8ee0d1af7fcd3a522019-06-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/1457https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The expanded description of domestic and foreign management accounting systems has been adduced. The historical prerequisites of their occurrence have been revealed. The advantages and disadvantages of these systems have been determined. The necessity of their further development with the aim of improving enterprise management has been substantiated. The role of modern management accounting systems in improving the efficiency of the enterprise has been disclosed. Particular attention has been paid to the introduction and further development of regulatory systems, by means of which it is supposed to be possible to solve successfully problems of strengthening of control of the expense of resources.V. I. OsipovA. A. GorinaPublishing House of the State University of Managementarticlemanagement accountingmanagement accounting systemsenterprisecostsfinancial resultcontrolregulatory accountingSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 5, Pp 40-47 (2019)
institution	DOAJ
collection	DOAJ
language	RU
topic	management accounting management accounting systems enterprise costs financial result control regulatory accounting Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	management accounting management accounting systems enterprise costs financial result control regulatory accounting Sociology (General) HM401-1281 Economics as a science HB71-74 V. I. Osipov A. A. Gorina CHARACTERISTIC AND DIRECTIONS OF DEVELOPMENT OF MANAGEMENT ACCOUNTING SYSTEMS
description	The expanded description of domestic and foreign management accounting systems has been adduced. The historical prerequisites of their occurrence have been revealed. The advantages and disadvantages of these systems have been determined. The necessity of their further development with the aim of improving enterprise management has been substantiated. The role of modern management accounting systems in improving the efficiency of the enterprise has been disclosed. Particular attention has been paid to the introduction and further development of regulatory systems, by means of which it is supposed to be possible to solve successfully problems of strengthening of control of the expense of resources.
format	article
author	V. I. Osipov A. A. Gorina
author_facet	V. I. Osipov A. A. Gorina
author_sort	V. I. Osipov
title	CHARACTERISTIC AND DIRECTIONS OF DEVELOPMENT OF MANAGEMENT ACCOUNTING SYSTEMS
title_short	CHARACTERISTIC AND DIRECTIONS OF DEVELOPMENT OF MANAGEMENT ACCOUNTING SYSTEMS
title_full	CHARACTERISTIC AND DIRECTIONS OF DEVELOPMENT OF MANAGEMENT ACCOUNTING SYSTEMS
title_fullStr	CHARACTERISTIC AND DIRECTIONS OF DEVELOPMENT OF MANAGEMENT ACCOUNTING SYSTEMS
title_full_unstemmed	CHARACTERISTIC AND DIRECTIONS OF DEVELOPMENT OF MANAGEMENT ACCOUNTING SYSTEMS
title_sort	characteristic and directions of development of management accounting systems
publisher	Publishing House of the State University of Management
publishDate	2019
url	https://doaj.org/article/234b7573f39e43fe8ee0d1af7fcd3a52
work_keys_str_mv	AT viosipov characteristicanddirectionsofdevelopmentofmanagementaccountingsystems AT aagorina characteristicanddirectionsofdevelopmentofmanagementaccountingsystems
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CHARACTERISTIC AND DIRECTIONS OF DEVELOPMENT OF MANAGEMENT ACCOUNTING SYSTEMS

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