THEORETICAL APPROACH TO FORMATION OF SYSTEM OF MANAGEMENT ACCOUNTING

Вестник университета

K. Gamazina¹  E. Sedova¹ 

[1] ФГБОУ ВО «ГУУ»;

关键词: управленческий учет;    задачи управленческого учета;    управленческий стратегический учет;    система «таргет-кост»;    система «кайзен-кост»;   

DOI  :  

来源: DOAJ

【 摘 要 】

In the article theoretical approach to formation of system of management accounting is considered, the main objective of management accounting is revealed. The modern directions of management accounting are considered: the management strategic accounting, calculation of expenses of full life cycle, target calculation, calculations in system of continuous improvement.

【 授权许可】

Unknown