|PROBLEMS OF MODERN ECONOMICS, N 4 (32), 2009|
|ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE|
|Gul’penko K. V.|
Professor, Chair of Accounting and Auditing, St.Petersburg State Engineering Economy University PhD (Economics)
Tumashik N. V.
Senior lecturer, Chair of Accounting and Auditing, St.Petersburg State Engineering Economy University
|The article discusses theoretical aspects of complex accounting development, shows the impact of an enterprise’ sustainable development, as well as development of technology and organization of production, upon the informational aspects of the accounting. The authors discuss the importance of the managerial accounting and factors important for its organization and stresses the necessity of calculation as a system of objects description on the basis of cost mechanisms in regards to the periodization and aims in the sphere of financial, managerial, and taxation accounting|
|Key words: accounting, calculation unit, management|