Dolgikh T.S.Ural Social and Economic Institute, Branch of Academy of Labor and Social Relations, Chelyabinsk, Russian Federation dolgihts@mail.ru
Proceeding from the goals and objectives of management, based on the study of management accounting and current trends in the world accounting practice, the article provides the analysis of existing approaches to the definition of "management accounting" and identifies the three approaches to this concept. The paper clarifies the content of management accounting as a set of interrelated elements, which includes: accounting, responsibility centers, work plan, a set of forms of management reporting, methods of analysis of an enterprise activity in order to form the integrity of information system.
Keywords: management accounting, management information sources
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