Sungatullina R.N.PhD in Economics, associate professor, head of department «Economic Analysis and Audit», Vyatka State Agricultural Academy RASHIDA_NS@mail.ru
Questions of occurrence and development of the administrative account are very interested many scientists-theorists and experts. In the article various approaches to construction and the organization of the administrative account in the organization are considered. The conclusion is drawn that the administrative account should be considered, in quality concerning young new branch (system) of knowledge which unites a number of applied economic sciences, such as: planning, the organization and production management, accounting, the administrative analysis and others. The administrative account will allow to increase the information requirements of managers of the organization and to provide achievement strategic and organization tactical targets.
Keywords: theory, evolution, method traditional and strategic administrative account