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International Accounting
 

Problems of management accounting at enterprises of electro-technical industry

Vol. 16, Iss. 12, MARCH 2013

Available online: 29 March 2013

Subject Heading: Accounting problems

JEL Classification: 

Sheshukova T.G. Doctor of Economics, Professor, Head of Department “Accounting, Audit and Economic Analysis”, the Perm State National Research University
sheshukova@psu.ru

Mykhina E.R. Graduate Student, Department “Economics and Enterprise Management”, the Perm State National Polytechnic University
scancens@rambler.ru

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

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

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