INFORMATION IN THE SYSTEM OF MANAGEMENT ACCOUNTING AND ITS USERS
Aneliya Galinova ()
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Aneliya Galinova: University of Economics - Varna
Economics and computer science, 2016, issue 2, 36-48
In an market economy, where each entity has autonomy in developing their production programs, production plans and social development to identify strategies pricing policy has significantly increased the responsibility of the management of taken by them management decisions. In order to develop effective and operative decisions managers need reliable information for both the production and the financial position of the company. As is known, traditional accounting, which covers much of the existing information systems do not provide managers at all levels of operational information, and this is achieved through management accounting. Namely the creation of nontraditional systems for forming information about production costs and the financial results, the use of new methods to management, the increased value of the information obtained for decision making appears at present one of the most actual problems of accounting, control and analysis of economic activity. In this article we aim to define the concept of management information, to systematize the information needs of different users and qualitative characteristics that should have useful information.
Keywords: information; management accounting; users of the information (search for similar items in EconPapers)
JEL-codes: A1 (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:kab:journl:y:2016:i:2:p:36-48
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