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International Accounting
 

Methodology development and implementation of unified standard management accounting in condition of accounting process automation

Vol. 15, Iss. 34, SEPTEMBER 2012

Available online: 27 September 2012

Subject Heading: Account problems

JEL Classification: 

Zyrianova T.V. Doctor of Economic Sciences, Professor, Head of department "Accounting, Analysis and Audit", the Ural Institute - branch of the Russian Academy of the National Economy and Public Administration under the President of the Russian Federation
tatyana.zyrianova@uapa.ru

Tarnovskaya Y.S. PhD in Economics, Associate Professor of department "Accounting, Analysis and Audit", the Ural Institute - branch of the Russian Academy of the National Economy and Public Administration under the President of the Russian Federation
yulia.tarnovskaya@uapa.ru

Productivity of management of organization activity depends on level of information support of its separate divisions and services more and more. The enterprises having difficult organizational structure need the timely operational economic and financial information, helping to make reasonable administrative decisions.
     Demanded information for an operational management by the enterprise, contains in system of management accounting. Its automation will allow to accelerate process of providing information necessary for the management purposes.
     In this article the model of the Standard of conducting management accounting and the administrative reporting with use of the automated systems is considered.

Keywords: managerial accounting, automation, standardization, financial accounting, management reporting, analytical accounts

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

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