«ТРОЙНАЯ БУХГАЛТЕРИЯ» КАК ЭЛЕМЕНТ РАЗВИТИЯ РОССИЙСКОГО УПРАВЛЕНЧЕСКОГО УЧЕТА

Translated title of the contribution: «TRIPLE ACCOUNTS» AS AN ELEMENT OF RUSSIAN MANAGEMENT ACCOUNTING

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Abstract

The formation of a modern system of the Russian financial accounting has left more than a century. During this time scientists, economists have tried to create a «language of finance» universal to all spheres of economic activity of the Russian enterprises. However, it is versatile and tough regulatory system do not allow to see the specifics of each particular company and especially its internal financial policy. Orientation accountants on fiscal targets and as a consequence, lack of demand for high-quality analytical information, hinder the development of accounting, making it more primitive. Just did the absence of regulatory management accounting, provides an opportunity to apply 'triple accounting' in the analysis of financial and economic activity of the enterprise, that is a definite step in association management and financial accounting.
Original languageRussian
Pages (from-to)204-207
Number of pages4
JournalЭкономика и управление: проблемы, решения
Volume1
Issue number11
Publication statusPublished - 2016

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