Приложение на счетоводните сметки в системата на управленското счетоводство
Applying the Financial Reporting Accounts in the Management Accounting System

Author(s): Teodora Roupska
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: accounts; financial accounting; management accounting
Summary/Abstract: The aim of the current paper is to study the opportunities of applying the financial reporting accounts in the management accounting system.More specifically the possibilities of creating information for managementpurposes by using the existing information from the financial reporting accounts. Thelogic behind balanced accounts is used by creating some of the operational budgets. That is why the paper motivates the necessity of knowing the techniques of balanced accounts by the specialist in finance and accounting.

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