MANAGEMENT ACCOUNTING AS A GLOBAL ACCOUNTING SCIENCE

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MANAGEMENT ACCOUNTING AS A GLOBAL ACCOUNTING SCIENCE

Authors

Lia Motskobili

Rubric:Management
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Annotation

The article proposes the author's definition of management accounting. In addition, it has supplemented the principles of management accounting, such as the principle of matching the business model and information technologies; the principle of correspondence between real and remote management of the management accounting system; the principle of a fashion house, etc. As an activator of the wide introduction of modern-level management accounting, Georgian economic entities recommended its standardization.

Keywords

Keywords: management accounting
business model
accounting virtualization
controlling.

Authors

Lia Motskobili

References:

  1. Cokins G. Activity-Based Cost Management. Making It Work. A Manager´s Guide to Implementing and Sustaining an Effective ABC System. − McGraw-Hill, 1996. − P. 192. 129. Gaiser B. German cost management systems // Journal of Cost Management. −1997. − Bd. 11, 5. − P. 35-41.
  2. Huntzinger James Lean Cost Management: Accounting for Lean by Establishing flow. − J. Ross Publishing, 2007. – P. 322.
  3. Johnson Thomas A Recovering Cost Accounting Reminisces // Journal of Innovative Management. − 2002. − Bd. 8, 1. − P. 13-20.
  4. Kaplan Robert, Andersen Steven Time-Driven Activity-Based Costing. – Boston : Harvard Business School Publishing, 2007. − P. 288.
  5. Krumwiede Kip R. Rewards and Realities of German Cost Accounting // Strategic Finance. − April 2005. − P. 28-29.
  6. Maskell B. Making the Numbers Count, Second Edition: The Accountant as Change Agent on the World Class Team. − Productivity Press; 2 edition, 2009. – 243 pp.

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