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. )
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. )
Annotation: The 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.
CONCEPTUAL BASIS OF MANAGEMENT ACCOUNTING by A.V. Glushchenko, E.N. Samedova is licensed under a Creative Commons Attribution 4.0 International License.
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