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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
???????? ?????? ??????????????? ????? ? ??????
Development of the theory of management accounting in Russia |
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| Creator |
???????, ?.?.
Manyaeva, V.A. |
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| Subject |
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?????????????? ???? ??? ??????? ??????????? ?????????????? ???? ?????????????? ?????????????? ???? ?????? ??????????????? ????? Russian Federation management accounting as a system operational management accounting strategic management accounting theory of management accounting |
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| Description |
??? ?????????? ?????????????? ???????? ??????????? ?????????? ????????????? ????? ???????????? ??????????? ? ?????????????? ???????. ? ???? ???????? ?????? ??????????????? ????? ????? ??????????? ? ?????????? ????????? ? ???????? ?????????? ????????????. ? ???? ????? ? ?????????? ??????? ????? ???? ????????? ??????? ??????????????? ? ???????????????? ???????????. ??????? ??????????????? ????? ????? ???????????? ??: ???????????? ?????????????? ????? ? ??????????????? ?????????????? ?????. While implementing the information requests of management, it is necessary to start accounting for enterprise?s activity in the managerial aspect. Under these circumstances the term "management accounting" has begun to take root and gradually get used to the practice of organization management. Thus, in the Russian accounting system the great organization and methodological change-over has been made. Management accounting system can be divided into "operational management accounting" and "strategic management accounting." |
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| Date |
2016-07-20T07:58:54Z
2016-07-20T07:58:54Z 2011-10-03 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/4501
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| Language |
ru
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;3(21); ?.1
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| Publisher |
????
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