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International Accounting

11(209) - 2012 March

Differentiation of views on the system of controlling and content

Vol. 15, Iss. 11, MARCH 2012

Available online: 21 March 2012

Subject Heading: PROBLEMS. OPINIONS. SOLUTIONS

JEL Classification:

Adamenko A.A. PhD in Economics, associate professor of department “Theory of Accounting”, Kuban State Agrarian University
Adam83@mail.ru

Ribiantzeva M.S. Doctor of Economics, associate professor of accounting “Theory of Accouting”, Kuban State Agrarian University
Riban1@rambler.ru

This article is devoted to the basic definitions of controlling. The essence, classification and basic requirements of an information system based on the con-trolling - management accounting; proposed approaches to the structuring of noise-instruments of controlling system are considered.

Keywords: controlling aspects , consideration of controlling, new life of managerial-economic statements

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

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