FORMATION OF THE CONCEPTUAL FEATURES OF MANAGEMENT ACCOUNTING AT THE ENTERPRISE.
Ключевые слова:
economy, managers, administrative account, decisions, control, assets, passive voices, registration, classification of operation, resultsАннотация
Information necessary for control and comparison of actual results with planned is formed in an administrative account, on structural subdivisions and segments of organization, and also for the acceptance of different administrative decisions, planning and estimation of alternative variants of actions. For the acceptance of different operative economic decisions managers and leaders need reliable information,both about productive and about financial position of enterprise. Exactly it served principal reason of selection of administrative account as an independent element of the system of record-keeping. The problem of formation of management accounting is to reorient of the domestic theory and practice on the new challenges facing the management of the organization in the marketplace. Another object of the national management accounting is the creation and development of new and innovative systems on practice about generating information on the production cost.Библиографические ссылки
1 Palij V.F. Upravlencheskij uchet sistema vnutrennej informacii // Buhgalterskij uchet. – 2003. – №2.
2 Sokolov Ja.V. i Pjatov M.L.. Upravlencheskij uchet: kak ego ponimat’ // Buhgalterskij uchet. – 2003. – №7.
3 Nikolaeva O., Shishkova T. Klassicheskij upravlencheskij uchet: uchebnik. – M.: Izd. LKI, 2014. ‒ 400s.
4 Lisovich G.M. Sel’skohozjajstvennyj uchet (finansovyj i upravlencheskij). – Rostov-na-Donu: Izdatel’skij centr «MarT»,
2002. ‒ 717 s.
5 Sheremet A.D., Kondrakov N.P, Shapiguzova S.M. Upravlencheskij uchet: uchebnoe posobie / pod red. A.D. Sheremeta.
M.: ID FBK PRESS, 2000. ‒ 512 s.
6 Druri K. Vvedenie v upravlencheskij i proizvodstvennyj uchet: per. s angl./ pod red. N.D. Jeriashvili. ‒ M.: JuNITI, 1998. ‒
774 s.
7 Vahrushina M.A. Buhgalterskij upravlencheskij uchet. – M.: ZAO «Finstatinform» ‒ OOO «MCUPL», 2000. ‒ 359s.
8 Zakon Respubliki Kazahstan «O buhgalterskom uchete i finansovoj otchetnosti» ot 28.02.2007 N 234-3.
2 Sokolov Ja.V. i Pjatov M.L.. Upravlencheskij uchet: kak ego ponimat’ // Buhgalterskij uchet. – 2003. – №7.
3 Nikolaeva O., Shishkova T. Klassicheskij upravlencheskij uchet: uchebnik. – M.: Izd. LKI, 2014. ‒ 400s.
4 Lisovich G.M. Sel’skohozjajstvennyj uchet (finansovyj i upravlencheskij). – Rostov-na-Donu: Izdatel’skij centr «MarT»,
2002. ‒ 717 s.
5 Sheremet A.D., Kondrakov N.P, Shapiguzova S.M. Upravlencheskij uchet: uchebnoe posobie / pod red. A.D. Sheremeta.
M.: ID FBK PRESS, 2000. ‒ 512 s.
6 Druri K. Vvedenie v upravlencheskij i proizvodstvennyj uchet: per. s angl./ pod red. N.D. Jeriashvili. ‒ M.: JuNITI, 1998. ‒
774 s.
7 Vahrushina M.A. Buhgalterskij upravlencheskij uchet. – M.: ZAO «Finstatinform» ‒ OOO «MCUPL», 2000. ‒ 359s.
8 Zakon Respubliki Kazahstan «O buhgalterskom uchete i finansovoj otchetnosti» ot 28.02.2007 N 234-3.
Как цитировать
Kogut., O. U., & Nazarova., V. L. (2016). FORMATION OF THE CONCEPTUAL FEATURES OF MANAGEMENT ACCOUNTING AT THE ENTERPRISE. Вестник КазНУ. Серия Экономическая, 113(1). извлечено от https://be.kaznu.kz/index.php/math/article/view/1154
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