Issues Of Managerial Accounting Methodology
Abstract
This article deals with management accounting, its role and objectives during financial planning process. Research of on American, German and Russian scientists are also considered. Author formulates his own definitions of aims of management accounting, highlighters that object of financial accounting have to include economic costs, economic revenue and economic added value, economic interest. More over Author defines methods of managment accounting.
References
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Harrison ,Norin, Brewer, Management accounting.12-pub. / trans.from English under the editorship of M.A.Karlik. SPb - Peter, 2010.-p.15.,
Conception of controlling: Management accounting. The reporting system. Budgeting / trans/from german. 4 pub. - М: Alpina Pablisherz, 2009.
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