managerial accounting


managerial accounting
учет управленческий учет (сбор, обработка и анализ финансовых данных; необходим для принятия управленческих решений, напр., решений о финансировании, о распределении ресурсов, производственных решений, решений в области маркетинга и рекламы и др.; для управленческого учета характерны: подготовка информации исключительно для внутреннего использования менеджерами организации, представление информации в аналитической форме, необязательность соблюдения общепринятых стандартов учета, возможность применения простой бухгалтерии и т. д.)
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Англо-русский экономический словарь.

Смотреть что такое "managerial accounting" в других словарях:

  • managerial accounting — UK US noun [U] ► ACCOUNTING, MANAGEMENT MANAGEMENT ACCOUNTING(Cf. ↑management accounting) …   Financial and business terms

  • Managerial Accounting — The process of identifying, measuring, analyzing, interpreting, and communicating information for the pursuit of an organization s goals. This is also known as cost accounting. The key difference between managerial and financial accounting is… …   Investment dictionary

  • managerial accounting — An alternative term for *management accounting …   Auditor's dictionary

  • Differences between managerial accounting and financial accounting — Managerial Accounting Vs Financial AccountingManagement Accounting is used primarily by those WITHIN a company or organization. Reports can be generated for any period of time such as daily, weekly or monthly. Reports are considered to be future… …   Wikipedia

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

  • Managerial finance — Corporate finance …   Wikipedia

  • accounting — I (New American Roget s College Thesaurus) Keeping of financial records Nouns 1. (act of accounting) accounting, accountance, accountancy, bookkeeping, audit, calculation (See numeration), commercial or business arithmetic; cost or managerial… …   English dictionary for students

  • Managerial risk accounting — is concerned with the generation, dissemination and use of risk related accounting information to managers within organisations to enable them to judge and shape the risk situation of the organisation according to the objectives of the… …   Wikipedia

  • Accounting scandals — Accounting scandals, or corporate accounting scandals, are political and business scandals which arise with the disclosure of misdeeds by trusted executives of large public corporations. Such misdeeds typically involve complex methods for… …   Wikipedia

  • Accounting management — (Business) is the practical application of management techniques to control and report on the financial health of the organization. This involves the analysis, planning, implementation, and control of programs designed to provide financial data… …   Wikipedia

  • managerial accountant — UK US noun [C] ► ACCOUNTING, MANAGEMENT MANAGEMENT ACCOUNTANT(Cf. ↑management accountant) …   Financial and business terms

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