| | PROBLEMS OF MODERN ECONOMICS, N 2 (62), 2017 | | ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE | | Kotova K. Yu. Assistant Professor, Perm’ State National Research University, PhD (Economics) Lukinykh A. V. BA (Economics), Perm’ State National Research University
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| The article focuses on the sphere of managerial accounting, analyzes foreign experience in this sphere, and develops key directions in its development, such as creation of the institute of self-regulation, description of standards that improve the quality of corporate management, as well as increase in efficacy and competitiveness of Russian companies. Transformation of the financial functions in the system of enterprise management calls forth the new principles of accounting politics for the purposes of managerial accounting. | Key words: managerial accounting, standardization, problems of managerial accounting, self-regulation, institute of managerial accounting | Pages: 100 - 105 |
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