MAIN PRINCIPLES OF MANAGEMENT ACCOUNTING AND THEIR INFLUENCE ON THE ORGANIZATION OF ACCOUNTING

Abstract

The management accounting system implies the presence of a certain set of general and specific principles that should regulate the rules for reflecting accounting objects and the scope of use of methodological techniques. Since management accounting is a component of the general accounting system, the principles that are formed for financial accounting are also accepted in management accounting. However, the latter generates information for planning, decision-making, developing an enterprise strategy and assessing activities, and the procedures for maintaining it must correspond to the principles of forming information systems about production in the conditions of using the most complex scientific tools - a systems approach, and recently - a situational approach. Consequently, management accounting should operate with such principles that will correspond to the three concepts of building.