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PRINCIPLES OF ACCOUNTING MANAGEMENT ACCOUNTING IN ECONOMIC SUBJECTS REPRESENTING SMALL BUSINESS
Melgui Andrey Eduardovich1, Ermakova Lyudmila Vladimirovna1, Dedova Olga Vasilievna1
1Bryansk state University. AK. I. G. Petrovsky, candidate of economic Sciences, associate Professor, Department of accounting and taxation
1Bryansk state University. AK. I. G. Petrovsky, candidate of economic Sciences, associate Professor, Department of accounting and taxation
Abstract
In article the role of a subsystem of managerial accounting in accounting and analytical work of the economic actors representing small business is analyzed. Its need is proved, and stages of implementation of a subsystem of managerial accounting in an accounting system of subjects of small business are considered.
Keywords: accounting policy for the purposes of managerial accounting, managerial accounting, subjects of small business, the internal management reporting
Category: 08.00.00 Economics
Article reference:
Principles of accounting management accounting in economic subjects representing small business // Modern scientific researches and innovations. 2017. № 2 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2017/02/78883
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