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International Accounting
 

Development of procedure and methods for management accounting of equity capital on the basis of process approach

Vol. 14, Iss. 30, AUGUST 2011

Available online: 23 August 2011

Subject Heading: Account problems

JEL Classification: 

Yevstafeva E.M. PhD, Economics, associate professor, chair of accounting, Rostov State University of Economics «RINH»
2982232@mail.ru

At present issues related to use of new economic information processing technologies required for managerial decision-making appear to be particularly topical. The most important source of such information is management accounting. The suggested procedure of management accounting of equity capital on the basis of process approach will allow to prepare relevant information for making informed tactical and strategic decisions in the sphere of business entity’s equity capital management.

Keywords: equity capital, management accounting, management accounting conceptions, activity approach, procedure of management accounting of equity capital, activity-based budgeting

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

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