Relationship of Management and Financial Accounting

O vztahu finančního a manažerského účetnictví

Václav Černý

Český finanční a účetní časopis, 2007, vol. 2007, issue 4, 53-56

Abstract: The paper contains disputation on B. Král article: "Management accounting: Development in the light of change of undertaking environment and managerial needs". The disputation has been concentrated on relationship financial and management accounting, which represented selected part of paper. Author has added his opinion form financial accounting point of view.

Keywords: Financial Accounting; Management Accounting; Costs; Finanční účetnictví; Manažerské účetnictví; Náklady (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2007
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DOI: 10.18267/j.cfuc.245

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