of the Urals

Russian Journal of Agricultural Research

The publication is registered by the Ministry of the Russian Federation
for Affairs of the Press, Television and Radio Broadcasting and Mass Communication Media.
Registration certificate: PI number 77-12831 on May 31, 2002
Subscription index in catalog «Russian Press» - 16356
ISSN 1997 - 4868 (Print)

The Journal is included in the list of the leading peer-reviewed scientific journals and publications, which should be published by the main results of theses for the degree of doctor and Ph.D.
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Journal is included in the list of VAK (from 25.09.2017), No. 291

ISSN 2307-0005 (Online)
Key title: Agrarnyj vestnik Urala (Online)
Abbreviated key title: Agrar. vestn. Urala (Online)

Аграрный вестник Урала № 12 (142) 2015


Кот Е. М. кандидат экономических наук, доцент Уральский государственный аграрный университет

Сабурова Л. В. аспирант Уральский государственный аграрный университет

Терехова О. Е. кандидат экономических наук, доцент Уральский государственный аграрный университет



 The article presents the main temporal stages of formation of management accounting and economic planning in Russia. The development of management accounting is closely linked with economic planning. Management accounting has its elements, the relationship of which allows to make decisions completely and correctly. Their continuity is imperative. Such basic elements are: the plan, the execution of the plan, the treatment in accounts of management accounting, analysis and control. Since one of such element is economic planning, the history of its development is also closely linked with the development of management accounting. Management accounting realizes at the state level and at the enterprise level. The development of accounting as a science has involved elements of budgetary planning, control, and economic analysis to extend the application of accounting in order to manage the production. Planning in different periods of history served as an essential lever of control and help in the resolution of economic issues economic purposes. Economic planning has become the most popular element of management in the Soviet years. In the era of socialism the features of the development and application of management accounting was defined, first of all, a planned economy device. Management accounting in our country is in its infancy and it will take some time to learn it fully by domestic organizations. Currently, the interest to the problems of management accounting is growing. In the Russian Federation at the state level the strategic planning realizes in the framework of sectoral and regional programs, as well as integrated policy documents.


management accounting, economic planning


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