MAIN SEGMENTS OF MANAGEMENT ACCOUNTING FROM THE POSITION OF INDUSTRIAL ENTERPRISE

  • Serhii Hushko Kryvyi Rih Economic Institute of SHEE "Kyiv National Economic University named after Vadym Hetman" (Ukraine) / Visiting Professor of Polonia University in Czestochowa http://orcid.org/0000-0002-4833-3694
  • Yves Merlin Kengne Polonia University in Czestochowa
  • Rostyslav Kotkovskyi SHEE "Kryvyi Rih National University"
Keywords: management accounting, tax accounting, business accounting, management accounting system, cost accounting

Abstract

The article describes features and relevance of nowadays management accounting for enterprises. The authors define the place and role of management accounting, showing its advantages and differences from business accounting and tax accounting. The research reveals the relevance of management accounting for planning, monitoring and taking rational decisions for the enterprises, as well as the subject and the object of management accounting. It analyzes problems, meaning, prerequisites for the implementation of management accounting for decision making and effective management of an enterprise.

Author Biographies

Yves Merlin Kengne, Polonia University in Czestochowa
MA
Rostyslav Kotkovskyi, SHEE "Kryvyi Rih National University"

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PDF Downloads: 185
Published
2016-11-16
How to Cite
Hushko, S., Kengne, Y. M., & Kotkovskyi, R. (2016). MAIN SEGMENTS OF MANAGEMENT ACCOUNTING FROM THE POSITION OF INDUSTRIAL ENTERPRISE. Scientific Journal of Polonia University, 18(3), 48-55. https://doi.org/10.23856/1805