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ISSN 2309-7671

Key title:
Agrarnoe obrazovanie i nauka

Abbreviated key title:
Agrar. obraz. nauka

The main characteristics of management accounting systems

L. V. Saburova, aspirant kafedry buhgalterskogo ucheta i audita Uralskogo gosudarstvennogo agrarnogo universiteta

Today, unfortunately, not all organizations fully use the potential of management accounting. Whatever the means information is not recorded, it is necessary to choose the management accounting system that is right for your company. There are several types of classifications of management accounting systems: on the form of communication management and financial accounting and on the method of inclusion in the cost price. The first is subdivided into autonomous and integrated system. In particular, in Russia the integrated accounting system is used. The second have several types: the accounting system on a full cost accounting system “direct-costing”, the accounting system for the actual cost and the system “standard-cost”. Each of these systems has its positive and negative aspects presented in the article. However in world practice, none of these systems is not applied in pure form, but it is the integration of different management systems. Management accounting in the public sector also implies the merging of systems and has its own peculiarities.

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