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ISSN 2309-7671

Key title:
Agrarnoe obrazovanie i nauka

Abbreviated key title:
Agrar. obraz. nauka

The concept of management accounting

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

Management accounting today is not enshrined in law, and is optional for the conduct of its organi-zation, and therefore any different points of view on this type of account. The concept of manage-ment accounting in various thematic dictionaries are presented also varied, I would like to mention that most of the dictionaries except for the dictionary in management accounting does not mark one of the important elements of management accounting, namely the analysis. Moreover the definitions include information defining rather what managerial accounting is, not which elements it contains. Authors involved in the study of management accounting, also lead. Each of the authors presents managerial accounting as a system that has certain functions. Therefore, management accounting is considered in the synthesis of these systems, considering each of the functions.

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