Systematization of management accounting principles at the enterprise

Authors

DOI:

https://doi.org/10.15587/2313-8416.2017.108857

Keywords:

principles, management accounting, accounting, system approach, accounting information

Abstract

It is stated in the investigation that not all commonly accepted accounting principles are suitable for use in management accounting. It is also systematized the main principles of management accounting with the association by various aspects, which are distinguished by different scholars with offering own principles. It is concluded that the principles are the result of each other or are interconnected, they are necessary for the organization of an adequate system of management accounting at the enterprise, the specifics of which activity must be considered

Author Biography

Iana Volkovska, Simon Kuznets Kharkiv National University of Economics Nauky ave., 9-А, Kharkiv, Ukraine, 61166

Postgraduate student

Department of Accounting

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Published

2017-08-30

Issue

Section

Economics