Proceedings of the International Conference on Policies and Economics Measures for Agricultural Development (AgroDevEco 2020)

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/).

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Volume Title
Proceedings of the International Conference on Policies and Economics Measures for Agricultural Development (AgroDevEco 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
30 July 2020
ISBN
978-94-6252-994-6
ISSN
2352-5428
DOI
10.2991/aebmr.k.200729.030How to use a DOI?
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  -