Home  Journals  International Accounting  24(318) - 2014 June

Development of a managerial accounting system of investment activity

Available online: 5 July 2014

Subject Heading: AUTOMATION OF ACCOUNTING

JEL Classification: 

Pages: 41-51

In developing of a managerial accounting system, its inextricable link with each activity of the economic entity is recognized to be a core element. Still the management accounting of investing has not received adequate development despite the relevance of the activity of enterprises today. The article describes the basic elements of a managerial accounting system of investment activities in the form of the construction of new and rehabilitation of existing fixed assets.

Keywords: managerial accounting, investing, economic entity, construction, fixed assets, reporting, center of financial responsibility

References:

1. Varpaeva I.A. Organizatsionnye aspekty upravlencheskogo ucheta investitsionnoi deyatel’nosti [Оrganization and methodological aspects of investment managerial accounting]. Ekonomicheskii analiz: teoriya i praktika – Economic analysis: theory and practice, 2011, no. 39.
2. Bulgakova S.V., Agapov D.S. Differentsiatsiya tsentrov otvetstvennosti v razlichnykh organizatsionnykh strukturakh upravleniya [Differentiation of centers of responsibility in different organizational structures of management]. Mezhdunarodnyi bukhgalterskii uchet – International accounting, 2012, no. 9.
3. Kerimov V.E. Strategicheskii uchet [Strategic accounting]. Мoscow, Omega–L Publ., 2010, 166 p.
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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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