Systematization of management accounting principles at the enterprise
DOI:
https://doi.org/10.15587/2313-8416.2017.108857Keywords:
principles, management accounting, accounting, system approach, accounting informationAbstract
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
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