Logo PROBLEMS
OF MODERN
ECONOMICS
Start Page
News
Information About the Journal
Magazine Subscription
Advertising
Contacts
EURASIAN INTERNATIONAL SCIENTIFIC-ANALYTICAL EDITION Russian
Thematic profile of the Journal
The latest
Issue
Announcement
Issues List
Find
Editorial Council
Editorial Board
Magazine Representatives
Article Submission Guidelines
PROBLEMS OF MODERN ECONOMICS, N 2 (58), 2016
ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE
Trushevskaya A. A.
Assistant Professor, Chair of Management of Commerce, St. Petersburg State University of Economy and Services, PhD (Economics)
Kretova N. N.
Assistant Professor, Chair of Economics and Management in Machine-building enterprises, Voronezh State University of Technology, PhD (Economics)

Systemic approach to the formation of managerial reporting (Russia, St. Petersburg)
The article focuses on the formation of the managerial reporting system as a contemporary tool that facilitates control over all divisions of an enterprise, to see its strong and the week areas and to schedule ways of its effective development leading to financial sustainability. All managerial reporting should be built around one principle: reporting should support the timely making of managerial decision and be oriented towards future. In the course of report preparation one is advised to use methodology and procedures of budgeting, which will allow a contemporary enterprise to reach a new level of economic management and reach certain economic advantages as well as good financial results
Key words: managerial accounting, internal managerial reporting, report form, system of informational support of decision making, system of double-entry accounting, integrated informational system, forms of managerial reporting
Pages: 109 - 113



Литература
1. Хорнгрен Ч., Фостер Дж., Датар Ш. Управленческий учет / Пер. с англ. — М., 2005.
2. Вахрушева О.Б. Организация систем управленческого учета в коммерческих организациях // Аудиторские ведомости. — 2012. — №1–2.
3. Палий В.Ф. Организация управленческого учета. — М.: Бератор-Пресс, 2003.
4. Практикум по финансово-инвестиционному анализу. Ситуации. Методики. Решения: учебное пособие / Д.А. Ендовицкий, Л.С. Коробейникова, С.Н. Коменденко [и др.]: под ред. Д.А. Ендовицкого. — М.: КНОРУС, 2006. — 432 с.
5. Ендовицкий Д.А. Учетно-аналитические процедуры на этапах бюджетирования деятельности фирмы // Экономический анализ: теория и практика. — 2003. — № 7. — С. 10–13.
6. Юдина Л.Н. Управленческая отчетность организации // Экономический анализ: теория и практика — 2007. — № 15.

Article in russian

Back to the issue content

Copyright © Problems of Modern Economics 2002 - 2021