Economic Analysis: Theory and Practice

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Economic Analysis: Theory and Practice

3(132) – 2009 January

Conceptual basis of development of management accounting

Vol. 8, Iss. 3, JANUARY 2009

Available online: 18 September 2009

Subject Heading: The administrative account

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Chaya V.T. doctor of economic sciences, professor, academician of Russian Academy of Natural Sciences
vladimir.chaya@cisaaa.org

Chupakhina N.I. candidate of economic sciences, associate professor of the department of economics and management of the Staryi Oskol Technological Institute (branch) of the federal state educational establishment of higher professional education “State Technological University “Moscow Institute of Steel and Alloys” ;

Analysis of formation of management accounting at enterprises of different sectors and of various legal statuses suggests that creation of effective system of management accounting requires the whole complex of conceptual conditions (preconditions) that may be classified and represented in the form of a general flow chart of basic conceptual and methodological problems of accounting formation.

Keywords: accounting, development, management, analysis, enterprise, sector, ownership, system, complex

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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