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ИД «Финансы и кредит»






International Accounting

Management accounting issues and ways of addressing them

Vol. 18, Iss. 45, DECEMBER 2015

Received: 16 September 2015

Received in revised form: 25 January 2016

Accepted: 16 February 2016

Available online: 18 March 2016

Subject Heading: Managerial accounting

JEL Classification: 

Pages: 2-20

Ivanova Zh.A. East Siberia State University of Technology and Management, Ulan-Ude, Republic of Buryatia, Russian Federation

Importance The article focuses on theoretical, organizational and methodological aspects of management accounting in current business environment.
     Objectives The research examines and summarizes theoretical provisions, determines key areas for management accounting development in accordance with contemporary requirements of ensuring information support for management purposes.
     Methods The theoretical and methodological framework includes literature on general economics, theoretical, scientific and methodological clauses in proceedings of national and foreign authors on the theory and methodology of management accounting, management analysis and other related sciences, research and methodological literature, materials of conferences. We used dialectics, analysis, synthesis, induction, deduction, analogy, and special techniques for scientific data processing, i.e. examination, comparison, summary of theoretical and practical material, comprehensive analysis and systems approach.
     Results The research describes the current state of management accounting and emphasizes critical aspects needed for the entity to have effective management accounting.
     Conclusions and Relevance The appropriate process of management accounting contributes to successful business operations, high rates of strategic development, and helps executives obtain necessary accounting and analytical information, etc. The results, conclusions and recommendations can be taken into account and applied to further develop the theory and practice of management accounting. The results will allow creating an integral information system, which will help correctly assess the performance of the entity as a whole and its structural units (cost centers).

Keywords: information, management, organization, costs, budgeting


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