Home  Journals  International Accounting  26(320) - 2014 July

Formation of the modern concept of managerial accounting and reporting of organizations based on the economic theory of Karl Marx capital

Available online: 15 July 2014

Subject Heading: MANAGEMENT ACCOUNTING: DEVELOPMENT CONCEPTS

JEL Classification: 

Pages: 63-66

In the article the author based on conceptual approaches to the development of productive forces and relations of production as set out by Marx, proves the concept of creating a system of managerial accounting in organizations in order to make effective management decisions.

Keywords: Karl Marx, capital, permanent capital, variable capital, profit, productivity, accounting, management, reporting, economic efficiency, management decisions

References:

1. Gudkova V. Chem opasen iznos infrastruktury v raznykh oblastyakh ekonomiki? [Why deterioration of infrastructure in different sectors of the economy is dangerous?]. Argumenty i fakty – Arguments and facts, 2013, no. 45.
2. Kachalin V.V. Finansovyi uchet i otchetnost’ v sootvetstvii so standartami GAAP [Financial accounting and reporting in accordance with GAAP]. Moscow, EKSMO Publ., 2004, 400 p.
3. Marx K., Engels F. Sochineniya. Tom 23. “Kapital” [Works. Vol. 23. Das Kapital]. Moscow, Politizdat Publ., 1960, 907 p.
4. Pogosov I.A., Sokolovskaya E.A. Sootnoshenie proizvodstva tovarov i uslug kak odno iz ravnovesii sovremennogo natsional’nogo proizvodstva [The ratio of production of goods and services as one of the equilibria of the modern national production]. Moscow, Institute of Economics of RAS Publ., 2013, 45 p.

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

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