Open AccessProblems of formation of management accounting in the modern enterprise
Author(s) -
Пархоменко,
Л. А. Пархоменко,
Наумова,
Н В Наумова
Publication year - 2014
Publication title -
lesotehničeskij žurnal
Language(s) - English
Resource type - Journals
ISSN - 2222-7962
DOI - 10.12737/4531
Subject(s) - management accounting , accounting information system , accounting , throughput accounting , cost accounting , accounting management , enterprise software , automation , computer science , business , process management , knowledge management , engineering , mechanical engineering
To improve the efficiency of enterprise management it is necessary to introduce a system of management accounting. For any enterprise, which is faced with the need to economy, one-circle system that is based on the principles of integration of financial and managerial accounting is certainly preferable. For the introduction of management accounting it is necessary to solve the following tasks: to develop a methodology of management accounting; select software and hardware of automation; develop organizational procedures for collecting, processing and data integration in the accounting and management accounting.