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International Accounting
 

Conceptual approaches to formation of systems of administrative account in organizations

Vol. 16, Iss. 28, JULY 2013

Available online: 28 July 2013

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

Kurmanova A.H. PhD in Economics, Associate Professor, the Department of Accounting, Analysis and Audit, the Orenburg State University
aleka_k@mail.ru

In the article proceeding from the purposes and problems of management on the basis of research of conceptual bases and current trends of management accounting in world registration practice, its structural elements are allocated. Specification of classification signs of systems of the management accounting which is meeting the requirements of management, allowed to open the purposes, tasks, functions and objects on the allocated structural elements, to define methodological approaches to the organization of management accounting and realization options in the commercial organizations.

Keywords: management accounting, management, structural elements, account system

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

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