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Economic Analysis: Theory and Practice
 

Management Accounts and Analysis in Providing Consistent Growth of Business

Vol. 8, Iss. 9, MARCH 2009

Available online: 18 September 2009

Subject Heading: The administrative account and the analysis

JEL Classification: 

Malinovskaya N.V. Candidate of Economy, Assistant Professor of Accounting, Audit and Statistics Department, Peoples' Friendship University of Russia
nvmali@mail.ru

Management accounts and analysis plays a very important role in improving the corporate management and increasing the company competitive ability. Expenses management is a key factor in achieving the desired targets. Expenses level control alway was and is now among the major priorities of the companies with the best operating rates. Method of breaking the finance up into direct and indirect expences, usual in financial and taxation accounting, allows product net cost estimation and financial accounting, but for important decision-making breaking the expenses up into variable and permanent can provide more information. When implementing the margin-oriented approach, only few limits should be taken into consideration.

Keywords: direct-costing; calculating, cost price, expenses, level, forms, report, analysis, break-even, information

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

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