Methodological Foundations of Managerial Accounting Policy
Authors
I.V. Kalugina, O.N. Tarasenko, A.Yu. Bunina, T.N. Pavluchenko
Corresponding Author
I.V. Kalugina
Available Online 30 July 2020.
- DOI
- 10.2991/aebmr.k.200729.030How to use a DOI?
- Keywords
- managerial accounting, accounting policy, methodology, agriculture, bookkeeping, internal documents
- Abstract
This paper presents methodological aspects of forming a set of information for development of a managerial accounting policy. It considers the main managerial issues and provides concrete content for the system of managerial accounting in the part of application of the managerial accounting policy. Elements of the managerial accounting policy are individualized.
- Copyright
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - I.V. Kalugina AU - O.N. Tarasenko AU - A.Yu. Bunina AU - T.N. Pavluchenko PY - 2020 DA - 2020/07/30 TI - Methodological Foundations of Managerial Accounting Policy BT - Proceedings of the International Conference on Policies and Economics Measures for Agricultural Development (AgroDevEco 2020) PB - Atlantis Press SP - 154 EP - 158 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.200729.030 DO - 10.2991/aebmr.k.200729.030 ID - Kalugina2020 ER -