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ЕКОНОМІЧНА ПРИРОДА ПОНЯТТЯ “УПРАВЛІНСЬКИЙ ОБЛІК” // The economic nature of the concept “managerial accounting”

Author

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  • Іванечко, П. М.

    (Київський національний економічний університет ім. В. Гетьмана)

Abstract

The managerial accounting is a relatively new phenomenon in the theory and practice of modem management. That is why contradictions which appear in Ukrainian science concerning the concept, content, essence, subject and methods of managerial accounting stipulate the urgency of the given topic as well as the intensified interest toward it. The economic nature of the concept “managerial accounting” as well as its role in the system of economic science have been considered. Управлінський облік – є відносно новим явищем в теорії і практиці сучасного управління, тому протиріччя, що виникають в українській науці щодо поняття, змісту, сутності, предмету, та методів управлінського обліку зумовлюють актуальність даної теми та посилений інтерес до неї. У статті розглянуто економічну природу поняття “управлінський облік” та його місце в системіекономічних наук.

Suggested Citation

  • Іванечко, П. М., 2007. "ЕКОНОМІЧНА ПРИРОДА ПОНЯТТЯ “УПРАВЛІНСЬКИЙ ОБЛІК” // The economic nature of the concept “managerial accounting”," Вісник Житомирського державного технологічного університету. Серія: Економічні науки // THE JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: ECONOMICS, Житомирський державний технологічний університет // ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY, vol. 40(2).
    • Handle: RePEc:scn:000ven:96717
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