UDC 338.001

THE CORRELATION OF CONTROLLING SYSTEMS, MANAGEMENT ACCOUNTING AND COST MANAGEMENT

Mukhina Evgeniya Rinatovna
Perm National Research Polytechnic University
PhD in Economics, associate Professor of chair “Economy and Management of industrial production”

Abstract
The article considers the main trends in the characteristics of the terms "management accounting", "controlling". It studied the main features of the categories of "management accounting", "controlling", "cost management". The comparative characteristics of the studied categories on several grounds is given.

Category: 08.00.00 Economics

Article reference:
The correlation of controlling systems, management accounting and cost management // Modern scientific researches and innovations. 2016. № 3 [Electronic journal]. URL: http://web.snauka.ru/en/issues/2016/03/65342

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