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  • 标题:MAIN SEGMENTS OF MANAGEMENT ACCOUNTING FROM THE POSITION OF INDUSTRIAL ENTERPRISE
  • 本地全文:下载
  • 作者:Serhii Hushko ; Yves Merlin Kengne ; Rostyslav Kotkovskyi
  • 期刊名称:Periodyk Naukowy Akademii Polonijnej
  • 印刷版ISSN:1895-9911
  • 电子版ISSN:2543-8204
  • 出版年度:2016
  • 卷号:18
  • 期号:3
  • 页码:48-55
  • DOI:10.23856/1805
  • 出版社:"Educator" Publishing House of Polonia University
  • 摘要:The article describes features and relevance of nowadays management accounting for enterprises. The authors define the place and role of management accounting, showing its advantages and differences from business accounting and tax accounting. The research reveals the relevance of management accounting for planning, monitoring and taking rational decisions for the enterprises, as well as the subject and the object of management accounting. It analyzes problems, meaning, prerequisites for the implementation of management accounting for decision making and effective management of an enterprise.
  • 其他摘要:The article describes features and relevance of nowadays management accounting for enterprises. The authors define the place and role of management accounting, showing its advantages and differences from business accounting and tax accounting. The research reveals the relevance of management accounting for planning, monitoring and taking rational decisions for the enterprises, as well as the subject and the object of management accounting. It analyzes problems, meaning, prerequisites for the implementation of management accounting for decision making and effective management of an enterprise.
  • 关键词:management accounting; tax accounting; business accounting; management accounting system; cost accounting.
  • 其他关键词:management accounting;tax accounting;business accounting;management accounting system;cost accounting
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