Please use this identifier to cite or link to this item: https://elib.psu.by/handle/123456789/43868
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dc.contributor.authorДанишевская, О. Г.ru_RU
dc.contributor.authorБословяк, С. В.ru_RU
dc.date.accessioned2024-04-19T06:19:56Z-
dc.date.available2024-04-19T06:19:56Z-
dc.date.issued2005
dc.identifier.citationДанишевская, О. Г. Проблемы теории и практики организации управленческого учета на предприяиях Республики Беларусь / О. Г. Данишевская, С. В. Бословяк // Сборник научных работ студентов высших учебных заведений Республики Беларусь «НИРС 2004» / [редакционная коллегия : А. И. Жук (председатель) и др.]. — Минск : Издательский центр БГУ, 2005. – С. 12-16.ru_RU
dc.identifier.urihttps://elib.psu.by/handle/123456789/43868-
dc.description.abstractThe 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 decisionsru_RU
dc.language.isoruru_RU
dc.publisherМинск : БГУru_RU
dc.titleПроблемы теории и практики организации управленческого учета на предприяиях Республики Беларусьru_RU
dc.typeArticleru_RU
Appears in Collections:НИР студентов

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