INTERNAL AND EXTERNAL REGULATION OF MANAGEMENT ACCOUNTING IN INTEGRATED COMPANIES

Gluschenko Roman Valeryevitch,

Postgraduate Student, Department of Finance, Credit and Taxation, Volgograd State University ( This email address is being protected from spambots. You need JavaScript enabled to view it. )

The article describes the system of regulatory management accounting in comparison with statutory accounting. It is concluded that there is insufficient external regulations for the proper management accounting organization. A three-level system of internal regulations on management accounting for the integrated companies is developed.

Key words: management accounting, integrated companies, regulation, three-level system, internal standardization of management accounting.

Attachments:

1_Глущенко.pdf