INFORMATION IN THE SYSTEM OF MANAGEMENT ACCOUNTING AND ITS USERS
In an market economy, where each entity has autonomy in developing their production programs, production plans and social development to identify strategies pricing policy has significantly increased the responsibility of the management of taken by them management decisions. In order to develo...
| Main Author: | |
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| Format: | Article |
| Language: | Bulgarian |
| Published: |
Knowledge and business
2016-06-01
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| Series: | Икономика и компютърни науки |
| Subjects: | |
| Online Access: | http://eknigibg.net/spisanie-br2-2016-pp.36-48.pdf |
| _version_ | 1818906156715737088 |
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| author | Aneliya Galinova |
| author_facet | Aneliya Galinova |
| author_sort | Aneliya Galinova |
| collection | DOAJ |
| description | In an market economy, where each entity has autonomy in developing their production
programs, production plans and social development to identify strategies pricing policy has
significantly increased the responsibility of the management of taken by them management decisions.
In order to develop effective and operative decisions managers need reliable information for both the
production and the financial position of the company. As is known, traditional accounting,
which covers much of the existing information systems do not provide managers at all levels of operational information,
and this is achieved through management accounting. Namely the creation of nontraditional systems for
forming information about production costs and the financial results, the use of new methods to management,
the increased value of the information obtained for decision making appears at present one of the most actual
problems of accounting, control and analysis of economic activity. In this article we aim to define the concept
of management information, to systematize the information needs of different users and qualitative
characteristics that should have useful information. |
| first_indexed | 2024-12-19T21:34:45Z |
| format | Article |
| id | doaj.art-104103de72d047e2816f9f52cca18db6 |
| institution | Directory Open Access Journal |
| issn | 2367-7791 2367-7791 |
| language | Bulgarian |
| last_indexed | 2024-12-19T21:34:45Z |
| publishDate | 2016-06-01 |
| publisher | Knowledge and business |
| record_format | Article |
| series | Икономика и компютърни науки |
| spelling | doaj.art-104103de72d047e2816f9f52cca18db62022-12-21T20:04:49ZbulKnowledge and businessИкономика и компютърни науки2367-77912367-77912016-06-01223648INFORMATION IN THE SYSTEM OF MANAGEMENT ACCOUNTING AND ITS USERSAneliya GalinovaIn an market economy, where each entity has autonomy in developing their production programs, production plans and social development to identify strategies pricing policy has significantly increased the responsibility of the management of taken by them management decisions. In order to develop effective and operative decisions managers need reliable information for both the production and the financial position of the company. As is known, traditional accounting, which covers much of the existing information systems do not provide managers at all levels of operational information, and this is achieved through management accounting. Namely the creation of nontraditional systems for forming information about production costs and the financial results, the use of new methods to management, the increased value of the information obtained for decision making appears at present one of the most actual problems of accounting, control and analysis of economic activity. In this article we aim to define the concept of management information, to systematize the information needs of different users and qualitative characteristics that should have useful information.http://eknigibg.net/spisanie-br2-2016-pp.36-48.pdfinformationmanagement accountingusers of the information |
| spellingShingle | Aneliya Galinova INFORMATION IN THE SYSTEM OF MANAGEMENT ACCOUNTING AND ITS USERS Икономика и компютърни науки information management accounting users of the information |
| title | INFORMATION IN THE SYSTEM OF MANAGEMENT ACCOUNTING AND ITS USERS |
| title_full | INFORMATION IN THE SYSTEM OF MANAGEMENT ACCOUNTING AND ITS USERS |
| title_fullStr | INFORMATION IN THE SYSTEM OF MANAGEMENT ACCOUNTING AND ITS USERS |
| title_full_unstemmed | INFORMATION IN THE SYSTEM OF MANAGEMENT ACCOUNTING AND ITS USERS |
| title_short | INFORMATION IN THE SYSTEM OF MANAGEMENT ACCOUNTING AND ITS USERS |
| title_sort | information in the system of management accounting and its users |
| topic | information management accounting users of the information |
| url | http://eknigibg.net/spisanie-br2-2016-pp.36-48.pdf |
| work_keys_str_mv | AT aneliyagalinova informationinthesystemofmanagementaccountinganditsusers |