Importance This article speaks about the necessity of standardization of methods and techniques of management accounting for application of its results in theoretical and applied aspects. Objectives The article aims to propose variants of unification of applied tools of management accounting and the main directions of grouping of these instruments. Results Based on methodological possibilities of management accounting, the article proposes certain directions of standardization of management accounting tools for individual groups of accounting and management resource users at the stage of professional personnel training and in the use of its results in practice. At the legislative level, it is expedient to develop two regulations on management accounting: first, the professional standard of the accountant on management accounting for use in university training; second, methodological recommendations on management accounting for standardizing the terminology and universal tools of management accounting in the field of business management. Conclusions Legislative recommendations on management accounting will help exclude opposite notions of density of educational process in training of professional personnel and provide business with a possible set of applied tools in the field of management accounting.
Keywords: management accounting, professional standard, knowledge, skills
Labyntsev N.T., Sharovatova E.A., Makarenko T.V. [The need for Russian standardization of management accounting in the context of the development of international economic relations]. Upravlencheskii uchet = Management Accounting, 2017, no. 7, pp. 23–30. (In Russ.)
Makhov S.A., Kuz'menko P.A., Ivanov V.T. Kal'kulirovanie sebestoimosti produktsii v promyshlennosti [Calculation of production costs in industry]. Rostov-on-Don, Rostov University Publ., 1994, 100 p.
Sharovatova E.A. [System simulation management activities on the basis of the basic tools of management accounting]. TERRA ECONOMICUS, 2011, vol. 9, no. 3, part 2, pp. 96–98. URL: Link (In Russ.)
Upchurch A. Upravlencheskii uchet: printsipy i praktika [Management Accounting: Principles and Practice]. Moscow, Finansy i statistika Publ., 2002, 952 p.
Mayer E. Kontrolling kak sistema myshleniya i upravleniya [Controlling als Denk- und Steuerungssystem]. Moscow, Finansy i statistika Publ., 1993, 96 p.
Averchev I.V. Upravlencheskii uchet i otchetnost'. Postanovka i vnedrenie [Management accounting and reporting. Setup and implementation]. Moscow, Rid Grupp Publ., 2011, 416 p.