ELABORATION OF THE PROCESS OF MANAGERIAL ACCOUNTING SYSTEM AND MANAGERIAL REPORTING SYSTEM FORMATION IN AN ORGANIZATION
Abstract
The article views the main stages of introducing the managerial accounting in an organization, defines the most wide-spread forms of managerial accounting and describes the directions of problem solving during accounting system formation. The author concludes that it is necessary to introduce managerial accounting system and form managerial reporting system in modern organizations.
Conflicts of Interest Disclosure:
The authors declares that there is no conflict of interest.
Article info:
Date submitted: 11.10.2021
Published: 30.03.2013
The author has read and approved the final manuscript.
Peer review info:
"Russian Journal of Economics and Law" thanks the anonymous reviewer(s) for their contribution to the peer review of this work.
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About the Author
A. N. Nazarova
Belgorod State University
Russian Federation
References
1. Грибановский В.М. Концепция управленческого учета на современном этапе развития экономики России. – URL: http://upruchet.ru/annotations/2005/1/
2. Фирсов А.В. Управленческий учет: проблемы постановки и внедрения. – URL: http://www.audit-it.ru/articles/finance/a106/42848.html
For citations:
Nazarova A.N.
ELABORATION OF THE PROCESS OF MANAGERIAL ACCOUNTING SYSTEM AND MANAGERIAL REPORTING SYSTEM FORMATION IN AN ORGANIZATION. Actual Problems of Economics and Law. 2013;(1):174-178.
(In Russ.)
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