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Sokolov A.Yu. MODERN APPROACHES TO THE ORGANIZATION OF THE MANAGEMENT ACCOUNTS SYSTEMIn the article the structure of the management accounts is investigated. The role and value of methods LCC, the HARDWARE, "kaizen-costing" is given. The comparative analysis of methods "normal costing" and "standard costing" is carried out. Author’s interpretation of objects of the management accounts is submitted. Concepts "analytical management accounts" and "target management accounts" are revealed
About this article
Author: Sokolov A.Yu.
Year: 2006
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Editor-in-chief |
Sergey Aleksandrovich
MIROSHNIKOV |
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