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BUSINESS INFORM №11-2012

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ABSTRACTS AND INFORMATION ABOUT AUTHORS

59

Section: Accounting and Auditing
UDC 657.2(091)
Andrusyak V. N.
Evolution of the Formation and Development of Management Accounting (p. 233 - 236)

The article considers the conditions of formation and development of management accounting. Based on the analysis of performed analyze it was proposed to allocate seven stages of historical development of management accounting: the primitive world, the ancient world, the ancient world, the Middle Ages, modern times, industrial and modern stage.
Keywords: manager accounting, cost accounting, standard-cost, direct-costing, absorption-costing, costing-based activities
Tabl.: 1. Bibl.: 5.

Andrusyak Vasiliy N. – Candidate of Sciences (Economics), Associate Professor, Department of Enterprise Economics , Accounting and Auditing, Bohdan Khmelnytsky Cherkasy National University (81 Shevchenka Blvd., Cherkasy, 18031, Ukraine)
Email: [email protected]

Article is written in Ukrainian
Downloads/views: 359

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Reference to this article:
Andrusyak, Vasiliy N. (2012) “Evolution of the Formation and Development of Management Accounting.” Business Inform 11:233–236.


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