DOI: https://doi.org/10.32515/2413-340X.2018.33.130-135
Perspectives and Trends in Development of Management Accounting in Georgia
About the Authors
Besik Bauchadze, Doctor of Economics, Associate professor, Batumi Shota Rustaveli State University, Batumi, Georgia, E-mail: besikb@mail.ru
Abstract
The article is devoted to the problems of development of management accounting in Georgia and directions of their solution. It is substantiated that increase of efficiency of activity of the enterprises and the organizations is connected with using of the information presented by the management accounting. The need of using modern information systems is considered. The components of the automated accounting system are defined. The definition of management accounting as an integrated system of accounting of costs and revenues, rationing, planning, control and analysis, systematizing information for operational management decisions is proposed. It is proved that the existing organizational structure of the enterprise should be regularly analyzed and revised taking into account the changes occurring in its economic activity and the achievements of scientific and technical progress.
Keywords
accounting, management accounting expenditures, business units, Benchmarking, SMART, direct-costing, market niche
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References
Atamas, P.I. (2006). Upravlinskyi oblik [Management accounting]. Kyiv: TsNL [in Russian].
Blocher, E.J., Chen, K.H., & Lin, T.W. (1999). Cost Management. A Strategic Emphasis. New York: Irwin Mc Graw Hill [in English].
Bogataya, I.N. (2001). Strategicheskiy uchet sobstvennosti predpriyatiya [Strategic account ownership enterprises]. Rostov-na-Donu: Feniks [in Russian].
Bromwich, M. (1990). The case for strategic management accounting: the role of accounting information for strategy in competitive markets. Accounting, Organisations and Society, 15, 27-46 [in English].
Chaya, V.T. (2009). Upravlencheskiy uchet: Uchebnoye posobiye [Managerial Accounting: Textbook]. Moscow: Eksmo [in Russian].
Clark, Y. Maurice (1923). Studies in Economics of Overhead Costs. Chicago: University of Chicago Press [in English].
Cooper, R., & Kaplan, R. (1988). Measure costs right: make the right decisions. Harvard Business Review, October (Vol. 18), 41-50 [in English].
Glushchenko, A.V., & Samedova, E.N. (2012). Kontseptualnyye osnovy upravlencheskogo ucheta [Conceptual foundations of management accounting]. Vestnik Volgogradskogo gosudarstvennogo universiteta. Seriya 3: Ekonomika. Ekologiya – Bulletin of Volgograd State University. Series 3: Economy. Ecology, 2 (21), 181-187 [in Russian].
Hilton, R.W., Maher, M.W., & Selto F.H. (2004). Cost Management. Strategies for Business Decisions. Irwin Mc Graw–Hill [in English].
Holov, S. F. (2006). Upravlinskyi oblik [Management accounting]. Kyiv: Libra [in Russian].
Lord, B. (1996). Strategic management accounting: the emperor’s new clothes? Management Accounting Research, vol. 7, 3, 347-366 [in English].
Magaletsky, K. (2007). Zatraty: ot snizheniya k optimizatsii [Costs: from reduction to optimization]. Kompan'on - Companion, 19, 56-59 [in Russian].
Manyayeva, V.A. (2010). Teoreticheskiye osnovy razvitiya strategicheskogo upravlencheskogo ucheta [Theoretical basis for the development of strategic management accounting]. Vestnik Samarskogo gosudarstvennogo universiteta. Ekonomika, no. 1 (63), 47-51 [in Russian].
Nikolayeva, O.Ye., & Alekseyeva, O.V. (2003). Strategicheskiy upravlencheskiy uchet [Strategic management accounting]. Moscow: Editorial URSS [in Russian].
Pushkar, M. S. (2006). Kreatyvnyi oblik (stvorennia informatsii dlia menedzheriv) [Creative accounting (the creation of information for managers)]. Ternopil: Kart-Blansh [in Russian].
Samedova, E.N. (2010). Ponyatiyno-kategorialnyy analiz sistemy upravlencheskogo ucheta [Conceptual-categorical analysis of management accounting system]. Vestnik Astrakhanskogo gosudarstvennogo tekhnicheskogo universiteta. Seriya: Ekonomika – Bulletin of Astrakhan State Technical University, 2, 242-246 [in Russian].
Sheremet, A.D. (2009). Upravlencheskiy uchet: Uchebnik [Managerial Accounting: A Textbook]. Moscow: INFRA-M [in Russian].
Sorina, G.V. (2006). Osnovy prinyatiya resheniy [Fundamentals of decision-making]. Moscow: Economist [in Russian].
Summons, K. (1982). Strategic management accounting for pricing: a case example. Accounting and Business Research, 12, 28-34 [in English].
Vakhrushina, M.A., Rasskazova-Nikolaeva, S.A., & Sidorova, M.I. (2008). Upravlencheskiy uchet [Management Accounting]. Moscow: BINFA Publishing House [in Russian].
Yudanov, A.Yu. (Eds). (2011). Bachelor: Microeconomics [Bakalavr: mikroekonomika]. Moscow: KnoRus [in Russian].
GOST Style Citations
Copyright (c) 2018 Besik Bauchadze
Perspectives and Trends in Development of Management Accounting in Georgia
About the Authors
Besik Bauchadze, Doctor of Economics, Associate professor, Batumi Shota Rustaveli State University, Batumi, Georgia, E-mail: besikb@mail.ru
Abstract
Keywords
Full Text:
PDFReferences
Atamas, P.I. (2006). Upravlinskyi oblik [Management accounting]. Kyiv: TsNL [in Russian].
Blocher, E.J., Chen, K.H., & Lin, T.W. (1999). Cost Management. A Strategic Emphasis. New York: Irwin Mc Graw Hill [in English].
Bogataya, I.N. (2001). Strategicheskiy uchet sobstvennosti predpriyatiya [Strategic account ownership enterprises]. Rostov-na-Donu: Feniks [in Russian].
Bromwich, M. (1990). The case for strategic management accounting: the role of accounting information for strategy in competitive markets. Accounting, Organisations and Society, 15, 27-46 [in English].
Chaya, V.T. (2009). Upravlencheskiy uchet: Uchebnoye posobiye [Managerial Accounting: Textbook]. Moscow: Eksmo [in Russian].
Clark, Y. Maurice (1923). Studies in Economics of Overhead Costs. Chicago: University of Chicago Press [in English].
Cooper, R., & Kaplan, R. (1988). Measure costs right: make the right decisions. Harvard Business Review, October (Vol. 18), 41-50 [in English].
Glushchenko, A.V., & Samedova, E.N. (2012). Kontseptualnyye osnovy upravlencheskogo ucheta [Conceptual foundations of management accounting]. Vestnik Volgogradskogo gosudarstvennogo universiteta. Seriya 3: Ekonomika. Ekologiya – Bulletin of Volgograd State University. Series 3: Economy. Ecology, 2 (21), 181-187 [in Russian].
Hilton, R.W., Maher, M.W., & Selto F.H. (2004). Cost Management. Strategies for Business Decisions. Irwin Mc Graw–Hill [in English].
Holov, S. F. (2006). Upravlinskyi oblik [Management accounting]. Kyiv: Libra [in Russian].
Lord, B. (1996). Strategic management accounting: the emperor’s new clothes? Management Accounting Research, vol. 7, 3, 347-366 [in English].
Magaletsky, K. (2007). Zatraty: ot snizheniya k optimizatsii [Costs: from reduction to optimization]. Kompan'on - Companion, 19, 56-59 [in Russian].
Manyayeva, V.A. (2010). Teoreticheskiye osnovy razvitiya strategicheskogo upravlencheskogo ucheta [Theoretical basis for the development of strategic management accounting]. Vestnik Samarskogo gosudarstvennogo universiteta. Ekonomika, no. 1 (63), 47-51 [in Russian].
Nikolayeva, O.Ye., & Alekseyeva, O.V. (2003). Strategicheskiy upravlencheskiy uchet [Strategic management accounting]. Moscow: Editorial URSS [in Russian].
Pushkar, M. S. (2006). Kreatyvnyi oblik (stvorennia informatsii dlia menedzheriv) [Creative accounting (the creation of information for managers)]. Ternopil: Kart-Blansh [in Russian].
Samedova, E.N. (2010). Ponyatiyno-kategorialnyy analiz sistemy upravlencheskogo ucheta [Conceptual-categorical analysis of management accounting system]. Vestnik Astrakhanskogo gosudarstvennogo tekhnicheskogo universiteta. Seriya: Ekonomika – Bulletin of Astrakhan State Technical University, 2, 242-246 [in Russian].
Sheremet, A.D. (2009). Upravlencheskiy uchet: Uchebnik [Managerial Accounting: A Textbook]. Moscow: INFRA-M [in Russian].
Sorina, G.V. (2006). Osnovy prinyatiya resheniy [Fundamentals of decision-making]. Moscow: Economist [in Russian].
Summons, K. (1982). Strategic management accounting for pricing: a case example. Accounting and Business Research, 12, 28-34 [in English].
Vakhrushina, M.A., Rasskazova-Nikolaeva, S.A., & Sidorova, M.I. (2008). Upravlencheskiy uchet [Management Accounting]. Moscow: BINFA Publishing House [in Russian].
Yudanov, A.Yu. (Eds). (2011). Bachelor: Microeconomics [Bakalavr: mikroekonomika]. Moscow: KnoRus [in Russian].