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Management accounting

Economics, finance

textbook / G. E. Mashinistova. M .: Publishing house "SCIENTIFIC LIBRARY", 2018. - 284 p.

ISBN 978-5-6040896-7-5

The textbook sets out the goals and concepts of accounting (financial and managerial) accounting, its subject and methods. The issues of the organization and methods of management accounting, the conceptual apparatus of management accounting, as well as the formation of the cost and financial results of the organization. The options for calculating the cost depending on the goals of the organization are considered. Attention is paid to the classical techniques that underlie the adoption of short-term management decisions. The main directions of the organization's budget formation are outlined. The textbook includes a glossary, examples and tasks for each topic and the solution of the tasks presented in the textbook. The textbook is intended for students studying in the direction 38.03.01 “Economics”, profiles “Accounting, analysis and audit”, “Accounting and taxation”, 38.03.05 “Business informatics”, profile “Academic undergraduate”, 38.04.02 “ Management ”, profile“ Master of Business Administration ”. The textbook can be useful to heads of organizations, practical accountants and financiers.

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