Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Problems of management accounting at enterprises of electro-technical industry
Available online: 29 March 2013 Subject Heading: Accounting problems JEL Classification:
High level of the competition, existence of diverse operational segments, seasonal fluctuations of demand influence on organization of management accounting and analysis of all indicators of financial and economic activity. The article discusses the basic technical and economic special features of the electro technical industry .The tasks which the system of management accounting must solve are revealed. The preconditions necessary for creation of system of management accounting are defined. The information array’s model of management accounting at the enterprises is developed. This model allows investigating management accounting, the accounting control and budgeting in their intercommunication. Keywords: calculation, accounts, budgeting, expenses, management accounting |
ISSN 2311-9381 (Online)
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