•  
  •  
 

International Finance and Accounting

Abstract

The article describes the theoretical foundations and the main functions of strategic management accounting as a new direction in the accounting system, analyzes the views and approaches of scientists in its formation stage. The stages and principles of strategic accounting management in economic entities are recommended, and the prospect of strategic management accounting and its impact factors are highlighted.

References

1. Kerimov V.E. Strategicheskiy uchet. Uchebnoye posobiye / V.E. Kerimov – M.: Omega-L, 2005. 168 s. 2. Xaxonova I.I., Xaxonova N.N. Sistema strategicheskogo ucheta: formirovaniye i razvitiye // Fundamentalnыe issledovaniya. – 2013. – № 6-3. – S. 720-724; 3. Kit Uord. Strategicheskiy upravlencheskiy uchet. – M.: OZON.RU – 2002. – 448s. 4. Bogataya I.N., Ivashinenko L.O. Strategicheskiy uchet kak perspektivnoye napravleniye razvitiya buxgalterskogo ucheta. – Vestnik UGTU-UPI, 2009, №5, str. 13-19. 5. Simmonds K. Strategic management accounting // Management Accounting. 1981. 59 (4). R. 26-29

Share

COinS
 
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.