Economy Buisness Banks №4(9)

Content

MANAGEMENT ACCOUNTING METHODOLOGY DEVELOPMENT

18

Tatyana A. Bashkatova

Svetlana N. Cherevko

 The basic directions of perfection of management accounting of income and expenses

18

Mariya A. Vakhrushina

Maria V. Artemova

 Intellectual assets and intellectual potential of business: approaches to the management accounting organization

33

Elena I. Kostyukova, Marina V. Feskova

 Forming of management costs model according to PDCA for purposes of management accounting

44

Irina A. Panchenko Katerina P. Borymska

 Conceptual approaches to management accounting and analysis in the spectrum of profitability and economic security of business

57
MANAGEMENT ACCOUNTING AND COMPANY MANAGEMENT: INTERACTION PROBLEMS

70

Alexey N. Bobrishev

 Conceptual bases of accounting and analytical support of managerial decision-making in a volatile market conditions

70

Maria N. Tatarinova

 Cost management model of the winter grain production

81

Sergey A. Tunin

 The role of management accounting in the company’s management system

91
METHODS FOR DISCLOSURE OF SOCIAL AND ENVIRONMENTAL ECONOMIC INFORMATION

101

Natalia V. Malinovskaya

 Integrated reporting: informational transparency trouble-shooting

101
MODERN APPROACHES TO THE CONSTRUCTION OF MANAGEMENT ACCOUNTING SYSTEMS

117

Marina I. Sidorova

Alyona Yu. Kilimbet

 Automation of management accounting: problems and prospects

117

Liydmila V. Pashkova

Anna V. Gerchikova

 Budgeting  in the gas service companies management accounting systm

128

Viktor S. Yakovenko

Darya A. Pryadko

 Characteristics of management accounting of income and expenses in the trade company

138
FROM THE HISTORY OF MANAGEMENT ACCOUNTING

149

Marina Yu. Aleynikova

 Product costing: historical aspects of development

149
THE TRIBUNE OF A YOUNG SCIENTIST

160

Svyatoslav A. Dmitrenko

 Certain aspects of the full analysis method of business processes in enterprises

160