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Primary data preparation for management accounting purposes

Abstract

The article analyses management accounting as a relations of production between company employees, which include information preparation, checking its validity, processing it and transferring it to a user. The analysis includes organization of employees relations for primary control of deviations in production process.

About the Author

В. Суйц
Московский государственный университет им. М. В. Ломоносова
Russian Federation


References

1. Чейз Р. Б., Джекобз Ф. Р., Аквилано Н. Д. Производственный и оперативный менеджмент. М.: ООО «И.Д. Вильямс», 2008.

2. Суйц В.П. Проблемы организации и технологии управленческого учета. Вестник МГУ, серия Экономика, №4, 2012, с. 94—103.

3. Рассказова-Николаева С. А., Шебек С. В., Николаев Е. А. Управленческий учет. СПб.: Питер,2013.


Review

For citations:


  Primary data preparation for management accounting purposes. Entrepreneur’s Guide. 2013;(20):278-285. (In Russ.)

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ISSN 2073-9885 (Print)
ISSN 2687-136X (Online)