Managerial accounting has an important role in strategic management of a company, being designed especially for managers, in order to optimise their decision regarding operating activities. One of the objectives of managerial accounting is the cost calculation, for measuring inventory costs, and...

В статье рассмотрены предпосылки становления и развития управленческого учета. На основании проведенного анализа предложено выделять семь этапов...

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...

The definition of the cost of production as applied to inventories refers to the acquisition and production cost, and its determination involves many considerations. This article emphasizes a comparative approach of the calculation of production cost under direct costing and absorption costing,...

Is pricing of ICT-intense offerings following classical paths of pricing, or are they losing ground? Is pricing in telecom based on costing, customer value or something else? Who participates in creating the offerings that meet the end customers? And how is revenue distributed among...