Open AccessMAIN SEGMENTS OF MANAGEMENT ACCOUNTING FROM THE POSITION OF INDUSTRIAL ENTERPRISE
Author(s) -
Serhii Hushko,
Yves Merlin Kengne,
Rostyslav Kotkovskyi
Publication year - 2016
Publication title -
periodyk naukowy akademii polonijnej
Language(s) - English
Resource type - Journals
eISSN - 2543-8204
pISSN - 1895-9911
DOI - 10.23856/1805
Subject(s) - management accounting , accounting , business , relevance (law) , accounting management , position (finance) , cost accounting , accounting information system , throughput accounting , project accounting , knowledge management , accounting standard , computer science , finance , political science , law
The article describes features and relevance of nowadays management accounting for enterprises. The authors define the place and role of management accounting, showing its advantages and differences from business accounting and tax accounting. The research reveals the relevance of management accounting for planning, monitoring and taking rational decisions for the enterprises, as well as the subject and the object of management accounting. It analyzes problems, meaning, prerequisites for the implementation of management accounting for decision making and effective management of an enterprise.