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International Accounting
 

Management accounting: stages of formation, present state and lines of development

Vol. 15, Iss. 39, OCTOBER 2012

Available online: 25 October 2012

Subject Heading: Account problems

JEL Classification: 

Averina O.I. Doctor of Economics, Head of department “Economic Analysis and Accounting”, the Mordovia State University named after N.P. Ogarev
ch.analiz@econom.mrsu.ru

Bezrukov N.V. Graduate Student of of department “Economic Analysis and Accounting”, the Mordovia State University named after N.P. Ogarev
n.bezrukov@gmail.com

In the article the main stages of formation and development of management accounting are allocated, the analysis of a current state of management accounting is carried out, comes to light proceeding from practice of the accounting of foreign countries how and in what directions management accounting develops now.

Keywords: cost accounting, management accounting, budgeting, balanced scorecard, activity based costing

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

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