Evolution of the Formation and Development of Management Accounting

Andrusyak Vasiliy N. ()
Additional contact information
Andrusyak Vasiliy N.: Cherkasy National University named after B. Khmelnitsky

Business Inform, 2012, issue 11, 233_236

Abstract: The article considers the conditions of formation and development of management accounting. Based on the analysis of performed analyze it was proposed to allocate seven stages of historical development of management accounting: the primitive world, the ancient world, the ancient world, the Middle Ages, modern times, industrial and modern stage.

Keywords: manager accounting; cost accounting; standard-cost; direct-costing; absorption-costing; costing-based activities (search for similar items in EconPapers)
Date: 2012
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.business-inform.net/pdf/2012/11_0/233_236.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:idp:bizinf:y:2012:i:11:p:233_236

Access Statistics for this article

Business Inform is currently edited by Ponomarenko Vladimir S.

More articles in Business Inform from RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics
Bibliographic data for series maintained by Khaustova Viktoriia ().