Home  Journals  International Accounting  24(174) - 2011 June

Forming of management accounting system under crisis condition of the entity’s economy

Available online: 23 June 2011

Subject Heading: Account problems

JEL Classification: 

The article is devoted to accounting-analytical provision of management decisions making on before-bankruptcy stage of the entity’s condition. Authors make accent on the management accounting system, which is the most effective in the period of anti-crisis management of the entity. Authors disclose in details the methods of management accounting: «direct-cost», calculation of costs by types of activities («АВС-costing»), target calculation and their integration, consider peculiarity and the necessity of its application in crisis period of entity’s activity.

Keywords: anti-crisis management of the entity, accounting-analytical system, management accounting, bankruptcy, financial improvement, methods of management accounting, «direct-cost», calculation of costs by types of activities («АВС- costing»), target calculation, integration of methods

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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