УПРАВЛЕНСКОТО СЧЕТОВОДСТВО – МЕЖДУ ОТЧЕТНОСТ, АНАЛИЗ, ПЛАНИРАНЕ И КОНТРОЛ
MANAGEMENT ACCOUNTING – BETWEEN ACCOUNTING, ANALYSIS, PLANNING AND CONTROL

Author(s): Teodora Roupska
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: financial accounting; management accounting system
Summary/Abstract: The enterprise's management’s need of information and analysis that characterizes different aspects of its business arises. Some of this information is impossible to be provided from the financial accounting while the information and analysis provided by the management accounting system is related to internal and external processes. Those process may have already occurred, may be expected to occur in the future or might be occurring at the present. In this context management accounting is not just bookkeeping. It is a complex system that prepares planning, current, and reporting information and analyzes that are used by the management for control purposes.

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