Home  Journals  International Accounting  14(356) - 2015 April

Managerial accounting for engineers and technicians: the nature and necessity

Available online: 7 June 2015

Subject Heading: Managerial accounting

JEL Classification: 

Pages: 2-15

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

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