THE ESSENCE AND ROLE OF MANAGEMENT ACCOUNTING IN INCREASING THE EFFICIENCY OF RESOURCE PROVISION OF THE ENTERPRISE
Section: GENERAL SECTION
Authors:
1.
Voronezhskiy gosudarstvennyy universitet
Type:
Сonference article
Published:
14.11.2024
Subject area:
UDK 336.02 Финансовая политика. Налоговая политика
Language:
English
Keywords:
management accounting, levels of management, quality of management
Abstract (English):
In this article, the author emphasizes the need for the functioning of a developed management accounting system in all its structural divisions and at all levels of management. The main attention is paid to the essence of the main conceptual approaches to understanding the term “management accounting”. The author reveals the difference between conceptual approaches, which consists in the breadth of interpretation of the definition of management accounting, and states the fact that the role of management accounting in an enterprise largely depends on the goals set.
In this article, the author emphasizes the need for the functioning of a developed management accounting system in all its structural divisions and at all levels of management. The main attention is paid to the essence of the main conceptual approaches to understanding the term “management accounting”. The author reveals the difference between conceptual approaches, which consists in the breadth of interpretation of the definition of management accounting, and states the fact that the role of management accounting in an enterprise largely depends on the goals set.
Keywords:
management accounting, levels of management, quality of management
management accounting, levels of management, quality of management
1. Dolgih, T. S. Podhody k eksplikacii ponyatiya upravlencheskogo ucheta // Vestnik OmGU. Seriya: Ekonomika. – 2008. – № 4. – URL: https://cyberleninka.ru/article/n/podhody-k-eksplikatsii-ponyatiya-upravlencheskogo-ucheta (data obrascheniya: 07.05.2024).
2. Bogatyy, D. V. Razvitie metodiki postanovki upravlencheskogo ucheta i vnutrennego kontrolya na baze koncepcii reinzhiniringa uchetno-kontrol'nyh biznes-processov // Sovremennye problemy nauki i obrazovaniya. – 2013. – № 6. – URL: http://www.science-education.ru/113-11157 (data obrascheniya: 18.12.2013).
