+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»






International Accounting

Managerial accounting for engineers and technicians: the nature and necessity

Vol. 18, Iss. 14, APRIL 2015

Available online: 7 June 2015

Subject Heading: Managerial accounting

JEL Classification: 

Pages: 2-15

Kuvaldina T.B. Omsk State Transport University, Omsk, Russian Federation

Subject At present, almost all sectors of the Russian economy experience shortage in highly skilled engineering personnel and specialists able to explain the economic component of their proposals. The curriculum of Russian technical universities for future engineering and technical specialists does not include the Management Accounting discipline, which would provide knowledge in cost calculation and management.
     Objectives The major purpose of the study is to explore the nature and need for management accounting and its key components for engineering experts.
     Methods The research methodology includes analysis, comparison, systematization and synthesis of the modern academic and educational literature on the subject, and the sociological survey method, namely, questionnaires.
     Results I specify the users of information generated in the management accounting system, offer a model of the management accounting system of a commercial organization from the standpoint of its engineer users, and describe the tools of management accounting. The formulated proposals may be useful in practical work of accounting services, and the methodology-related materials - in the academic activity of higher educational institutions training technical and engineering experts.
     Conclusions and Relevance I conclude that the system of training the engineering and technical personnel requires reviewing. It is necessary to include the Management Accounting discipline in the principal educational program to provide engineers with cost calculation and management knowledge. The proposed model will improve the theoretical basis of management accounting and contribute to effective management of costs, expenses and revenues to streamline business operations, maximize profits and enhance profitability.

Keywords: management accounting, cost accounting, manufacturing accounting, engineer, experts, professionals


  1. Upchurch A. Upravlencheskii uchet: printsipy i praktika [Management Accounting: Principles and Practice]. Moscow, Finansy i statistika Publ., 2002, 952 p.
  2. Arentino P. Upravlencheskii uchet: tekhnika vnedreniya [Managerial accounting: the technique of introduction]. Konsul'tant = Consultant, 2005, no. 19, pp. 56–58.
  3. Vakhrushina M.A. Bukhgalterskii upravlencheskii uchet [Managerial accounting]. Moscow, Omega-L Publ., 2006, 576 p.
  4. Vakhrushina M.A. Chto takoe upravlencheskii uchet? [Management accounting: what is it?]. Sovremennyi bukhuchet = Modern Accounting, 2004, no. 9, pp. 7–11.
  5. Vrublevskii N.D. Upravlencheskii uchet izderzhek proizvodstva i sebestoimosti produktsii v otraslyakh ekonomiki [Management accounting for production prime cost and manufacturing costs in industries]. Moscow, Bukhgalterskii uchet Publ., 2004, 376 p.
  6. Vrublevskii N.D. Postroenie sistemy schetov upravlencheskogo ucheta [Building a system of accounts of management accounting]. Bukhgalterskii uchet = Accounting, 2000, no. 17, pp. 63–66.
  7. Drury C. Upravlencheskii uchet dlya biznes-reshenii [Management Accounting for Business]. Moscow, YUNITI-DANA Publ., 2003, 655 p.
  8. Drury C. Upravlencheskii i proizvodstvennyi uchet. Vvodnyi kurs [Management and Cost Accounting]. Moscow, YUNITI-DANA Publ., 2005, 735 p.
  9. Ivashkevich V.B. Bukhgalterskii upravlencheskii uchet [Managerial accounting]. Moscow, Ekonomist” Publ., 2006, 618 p.
  10. Ivashkevich V.B., Zaitsev S.N. Sovremennye tendentsii razvitiya upravlencheskogo ucheta [Current trends in management accounting development]. Bukhgalterskii uchet = Accounting, 1996, no. 12, pp. 34–35.
  11. Karpova T.P. Osnovy upravlencheskogo ucheta [Fundamentals of management accounting]. Moscow, INFRA-M Publ., 1997, 392 p.
  12. Karpova T.P. Upravlencheskii uchet [Management accounting]. Moscow, YUNITI-DANA Publ., 2003, 350 p.
  13. Kerimov V.E. Bukhgalterskii upravlencheskii uchet [Managerial accounting]. Moscow, Dashkov i K Publ., 2006, 460 p.
  14. Kerimov V.E. Ob organizatsii upravlencheskogo ucheta [On the organization of management accounting]. Bukhgalterskii uchet = Accounting, 2003, no. 14, pp. 44–45.
  15. Kuvaldina T.B. Zatraty: ot pervobytnogo ucheta do strategicheskogo upravleniya: monografiya [Costs: from primitive accounting to strategic management: a monograph]. Omsk, Apel'sin Publ., 2009, 352 p.
  16. Kuvaldina T.B., Yuganson I.A. Primenenie upravlencheskogo ucheta v Rossiiskoi Federatsii [Applying management accounting in the Russian Federation]. Nalogi. Investitsii. Kapital = Taxes. Investments. Capital, 2006, no. 4-6, pp. 15–16.
  17. Needles B. Printsipy bukhgalterskogo ucheta [Principles of Accounting]. Moscow, Finansy i statistika Publ., 1993, 496 p.
  18. Nikolaeva S.A. Upravlencheskii uchet [Management accounting]. Moscow, IPB-BINFA Publ., 2002, 176 p.
  19. Nikolaeva O.E., Alekseeva O.V. Strategicheskii upravlencheskii uchet [Strategic management accounting]. Moscow, Editorial URSS Publ., 2003, 304 p.
  20. Palii V.F. Upravlencheskii uchet: vnutrifirmennaya otchetnost' [Management accounting: corporate reporting]. Bukhgalterskii uchet = Accounting, 2003, no. 13, pp. 63–65.
  21. Palii V.F. Upravlencheskii uchet – sistema vnutrennei informatsii [Management accounting as a system of in-house information]. Bukhgalterskii uchet = Accounting, 2003, no. 2, pp. 57–59.
  22. Palii V.F. Razvitie metodologii upravlencheskogo ucheta [Developing the methodology of management accounting]. Bukhgalterskii uchet = Accounting, 2004, no. 12, pp. 56–62.
  23. Palii V.F. Klassifikatsiya schetov upravlencheskogo ucheta [Classification of accounts of management accounting]. Bukhgalterskii uchet = Accounting, 2007, no. 2, pp. 53–56.
  24. Palii V.F. Organizatsiya upravlencheskogo ucheta [Organization of management accounting]. Moscow, Berator-Press Publ., 2003, 224 p.
  25. Palii V.F., Palii V.V. Upravlencheskii uchet – novoe prochtenie vnutrikhozyaistvennogo rascheta [Management accounting as a new interpretation of in-house settlements]. Bukhgalterskii uchet = Accounting, 2000, no. 17, pp. 59–67.
  26. Scone T. Upravlencheskii uchet [Management Accounting]. Moscow, Audit, YUNITI Publ., 1997, 179 p.
  27. Sheremet A.D. Upravlencheskii uchet [Management accounting]. Moscow, FBK-PRESS Publ., 2001, 346 p.
  28. Horngren Ch. Upravlencheskii uchet [Introduction to Management Accounting]. St. Petersburg, Piter Publ., 2005, 1008 p.
  29. Anthony R., Reese J. Uchet: situatsii i primery [Accounting: Text and Cases]. Moscow, Finansy i statistika Publ., 1993, 560 p.

View all articles of issue


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

Journal current issue

Vol. 27, Iss. 4
April 2024