Glushchenko A.V., Samedova E.N. CONCEPTUAL BASIS OF MANAGEMENT ACCOUNTING

Glushchenko Alexandra Vasilievna

Doctor of Economic Sciences, Professor, Head of the Department of Accounting, Analysis and Auditing, Volgograd State University ( This email address is being protected from spambots. You need JavaScript enabled to view it. )

Samedova Elmira Nazimovna

Senior Lecturer, Department of Accounting, Analysis and Auditing, Volgograd State University ( This email address is being protected from spambots. You need JavaScript enabled to view it. )


AnnotationThe article proves the necessity of the development of conceptual basis of management accounting. On the basis of the system approach it is formed the concept of management accounting, including: the authors define the category of «management accounting»; determine the place of management accounting in the management information system; operational, tactical and strategic levels are identified in management accounting system; basic elements of management accounting (the purpose, objectives, functions, objects, subject, principles, methods, economic instruments) are structured and the terms are specified.

Key words: concept of management accounting; system approach; basic elements of a system; purpose, objectives, functions, objects, methods, instruments of management accounting; strategic, tactical and operational levels of accounting.

 

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