UDC 658.5

FEATURES OF THE ACCOUNTING SUBSYSTEM OF MANAGEMENT ACCOUNTING AND FORMATION OF INTERNAL MANAGEMENT REPORTS

Melgui Andrey Eduardovich1, Dvoretskaya Yuliya Aleksandrovna2
1Bryansk State University named after I.G. Petrovsky, candidate of economic Sciences, associate Professor, Department of accounting and taxation
2Bryansk State University named after I.G. Petrovsky, candidate of economic Sciences, associate Professor, Department of accounting and taxation

Abstract
In article features of forming of an accounting subsystem of managerial accounting in information system of financial accounting of the entity are considered. Sales opportunities of various options of creation of a subsystem of managerial accounting, development of forms of the internal management reporting are analysed, its differences from forms of the accounting (financial) reporting are researched.

Keywords: accounting (financial) records, centers of responsibility, internal management reporting, managerial accounting, options of implementation of a subsystem of managerial accounting


Category: 08.00.00 Economics

Article reference:
Features of the accounting subsystem of management accounting and formation of internal management reports // Modern scientific researches and innovations. 2016. № 10 [Electronic journal]. URL: http://web.snauka.ru/en/issues/2016/10/72636

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