Проблемы теории и практики организации управленческого учета на предприяиях Республики Беларусь

Abstract

The thesis is devoted to the etymology of the term «managerial accounting», its place and role in the practice of enterprise performance. The definition of the notion «managerial accounting» is given on the basis of the analysis of domestic and foreign authors interpretations. The key points of the adaptation of managerial accounting to the domestic theory and practice are examined on the basis of costs distribution and analysis of enterprise financial results in the direct- costing calculation system. The model of dividing costs into variable and fixed parts is developed with the help of mathematical methods. This model gives an opportunity to obtain information about costs at any moment of time for the purpose of making effective management decisions