Management Accounting as Part of Enterprise Accounting

  • Nadiya Bukalo Lesya Ukrainka Eastern European National University
Keywords: management accounting, financial accounting functions, principles, management, accounting system

Abstract

The article describes the concept of «management accounting», its main principles and functions. Studied the stages of development of management accounting, formed the main differences between management and financial accounting and options for communication between financial and management accounting. This publication proved the relationship financial and management accounting and studied foreign experience in accounting systems.
The development of automation of production processes, increased competition, introduction of new management techniques, the use of computer technology for control and automation of accounting procedures promote the growth of the role of management accounting

References

Akol's'ka, O. V. & Bilotserkivs'kyy O. V. (2009). Upravlins'kyy oblik ta problemy yoho funktsionuvannya v suchasnykh umovakh upravlinnya pidpryyemstvom. Ekonomika ta upravlinnya pidpryyemstvamy mashynobudivnoyi haluzi: problemy teoriyi ta praktyky, 3, 52–61.

Atamas P. Y. (2006) Upravlins'kyy oblik: Navchal'nyy posibnyk. Kyyiv : Tsentr navchal'noyi literatury, 440 s.

Zhuk V. M. (2009) Kontseptual'ni zasady rozvytku upravlins'koho obliku. Stratehiya rozvytku Ukrayiny, 1, 437–441.

Karpenko O. V. (2012) Upravlins'kyy oblik : navch. posib. Kyyiv : Tsentr uchbovoyi literatury, 296.

Sadovs'ka I. B.& Bozhydarnik T. V. & Nahirs'ka K. Ye. (2013) Bukhhalters'kyy oblik : navch. posib. K. : «Tsentr uchbovoyi literatury», 688 s.

Bukalo N. A., & K. O. Slyepchynko R. O. (2015) Al'ternatyvni varianty vyboru metodiv kal'kulyuvannya sobivartosti stadiy zhyttyevoho tsyklu produktsiyi : zbirnyk naukovykh prats' Khmel'nyts'koho kooperatyvnoho torhivel'no-ekonomichnoho instytutu: ekonomichni nauky, 9, 357-360.

Zakon Ukrayiny «Pro bukhhalters'kyy oblik ta finansovu zvitnist' v Ukrayini» vid 16 lypnya (1999), 996-XIV.

Dobrovs'kyy V. M. (2003) Upravlins'kyy oblik : navch.-metod. posib. dlya samost. vyvch. dystsypliny / V. M. Dobrovs'kyy. – Kyyiv : Kyyivs'kyy natsional'nyy ekonomichnyy un-t, 235 s.

Alan Apcherch Upravlencheskyy uchet: pryntsypы y praktyka Alan Apcherch (2002) : per. s anhl. / pod red. Ya.V. Sokolova, Y. A. Smyrnovoy. – M. : Fynansы y statystyka, 952.

Chuprina L. V. (2014) Upravlins'kyy oblik v suchasnomu menedzhmenti pidpryyemstva. Visnyk NTU «KhPI», 34(1077), 154-158.

Krotykova E. V.& Trunyna T. N. Metodolohycheskye razlychyya bukhhalterskoho, nalohovoho y upravlencheskoho ucheta [Elektronnyy resurs]. – Retrieved from : http://gaap.ru/articles/ metodologicheskie_ razlichiya_bukh.

Matviychuk M. Z. (2013) Formuvannya systemy upravlins'koho obliku na pidpryyemstvi. Stalyy rozvytok ekonomiky, 5, 235-241.

Pysarenko T. M. & Bukalo N. A. (2010) Upravlins'kyy oblik: sutnist', zmist ta pryntsypy vedennya. Visnyk Khmel'nyts'koho natsional'noho universytetu. – Khmel'nyts'kyy, 1, T. 2. (147), 136-140.
Published
2017-03-28