Varpaeva I.A.Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation irinavarpaeva@mail.ru
Treushnikov R.V.Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation trv_ruslan@mail.ru
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:
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.
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.
