Аграрный вестник Урала № 12 (142) 2015Экономика
HISTORICAL ASPECTS OF THE DEVELOPMENT OF MANAGEMENT ACCOUNTING AS AN ELEMENT OF THE ORGANIZATIONAL-ECONOMIC MECHANISM OF ENTERPRISE MANAGEMENT
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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