FEATURES OF THE CURRENT STATE OF THE MANAGEMENT ACCOUNTING SYSTEM

The goals and objectives of the management accounting system of a commercial enterprise and their features in modern conditions are considered, the requirements to the management accounting system in modern conditions of economy, approaches to managerial decision making are defined. New approaches to organization of the accounting system and its component parts, including the administrative account, allow different types of costs to be calculated. The different types of cost - "standard-cost", "direct-cost", cost accounting by respon

Authors: G. V. Goliguzova

Direction: Economics and National Economy Management

Keywords: System of management accounting of a commercial enterprise, management decisions, efficiency analysis of a commercial enterprise

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