Evolution of the Formation and Development of Management Accounting
The article considers the conditions of formation and development of management accounting. Based on the analysis of performed analyze it was proposed to allocate seven stages of historical development of management accounting: the primitive world, the ancient world, the ancient world, the Middle Ages, modern times, industrial and modern stage.
Year of publication: |
2012
|
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Authors: | Andrusyak Vasiliy N. |
Published in: |
Business Inform. - ISSN 2222-4459. - 2012, 11, p. 233-236
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Subject: | manager accounting | cost accounting | standard-cost | direct-costing | absorption-costing | costing-based activities |
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