Aspects of the development and improvement of management accounting

Abstract

Article: “Aspects of the development and improvement of manage­ ment accounting”, it discloses the study of problems in order to identify who was behind the emergence of managerial accounting, who was the first, and in what country isolated from the accounting system, “Manage­ rial Accounting”, the stages of its development. Shows a broad debate teachings and practices. The positive and negative aspects of the existing management accounting. Based on the modern requirements of business process change management strategy in the past demanded improvement of management accounting. Moreover, the improvement of management accounting with the use and provision of information environment. In this connection, changed function and mechanism of formation of management accounting tools. The methodology of preparation of operational information.