Issues Of Managerial Accounting Methodology

Barulina E.v () and Barulina M.s ()
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Barulina E.v: POVOLJSKY COOPERATIVNY INSTITUTE OF THE RUSSIAN UNIVERSITY COOPERATION
Barulina M.s: SARATOV STATE SOCIAL AND ECONOMIC UNIVERSITY

European Journal of Business and Economics, 2012, vol. 4, issue 0, 9-14 volume1: 4

Abstract: This article deals with management accounting, its role and objectives during financial planning process. Research of on American, German and Russian scientists are also considered. Author formulates his own definitions of aims of management accounting, highlighters that object of financial accounting have to include economic costs, economic revenue and economic added value, economic interest. More over Author defines methods of managment accounting.

Keywords: Management accountsreporting; costs; depreciation; profit; economic value added; methods; managerial accounting. (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:aad:ejbejj:v:4:y:2012:i:0:p:9-14

DOI: 10.12955/ejbe.v4i0.147

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