9.8. System of methods of
THE MANAGEMENT ACCOUNTING
V.T. Chaya, Doctor of Science (Economics), Professor of
the Moscow State M.V. Lomonosov University,
Academician of the Russian Academy
of Natural Sciences;
A.D. Zolotukhina, Financial Director of JSC «Anlant»
Methodology and procedures of the management ac-
counting intensively develop that is a graphic evidence of
changes in an economic life of the enterprises and an in-
formation technology. Accents from an operational ad-
ministration supply with information on strategic move,
there are the new techniques adequate to new theories of
management, such as the Theory of constraints (TOQ),
management «Just-in-time » (JIT), Total Quality Manage-
ment (TQM), Activity-based management (ABM), etc.
Now to Russia there is basically a stage of popularisa-
tion and introduction in practice of the traditional manage-
ment accounting. The traditional management accounting
has absorbed in itself techniques of the managenent anal-
ysis and was generated in complex system of preparation
of the information for a business management and organi-
sation divisions.
Thus, methods of the management accounting can be
divided on traditional and modern. Modern methods of the
management accounting correct lacks of traditional mod-
els and supplement them. The special importance is got
by the advanced forms and methods of the organisation of
the management accounting.
Literature
1. Charles T.Horngren, Gorge Foster, Srikant M.Datar. Man-
agement accounting, 10-th edition. – CPb.:Piter, 2008.
2. Atkinson A.A, Banker R.D., Kaplan R.S, Young M.S. Man-
agement accounting. Third edition: Translation from English –
М.: Publishing house «Williams», 2007.
3. Vakhrushina M.A. Management accounting: the textbook for
students of the high schools trained on economic speciali-
ties.-the sixth edition, corrected. – M.:Omega-L, 2007.
4. Nikolaeva S.A. Management accounting: the Manual. – М.:
The Institute of professional accountants of Russia: News
agency «IPBR-BINFA», 2004.
5. Gorelik O.M. Management accounting and analysis: the man-
ual / O.M. Gorelik, L.A. Paramonova, A.S. Nizamova. – M.:
KNORUS, 2007.
6. N. Smirnova. Target-costing allows to operate the cost price //
«Konsultant», 2006, №7.
7. D. Norton, R. Kaplan. The Balanced Scorecard: translating
strategy into action, Harvard Business Press, 1996
8. I. Trojan. Algorithms of Target Costing // Internet resource: http://www.gaap.ru.
9. K. Redchenko. Small steps to the big success: Kaizen-
costing// Internet resource: http://www.gaap.ru.
10. J.M. Glinsky. New methods of management accounting // In-
ternet resource: http://www.gaap.ru.
11. A. Korobkov. The Balanced Scorecard – new possibilities for
efficient control // Internet resource:http://www.cfin.ru
12. David Forsaith, Carol Tilt. The future of managment account-
ing: a south australian perspective// Internet resource:
http://www.ssn.flinders.edu.au/commerce/researchpapers/03-2.pdf
Keywords
Management accounting, cost price, Target Costing,
Kaizen Costing, Just-in-time, Strategic Cost Management
(SCM ), Strategic Cost Analysis (SCA), Life Cycle Costing
(LCC), Balanced Scorecard (BSC), Benchmarking.
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