Classical management accounting. Textbook. Nikolaeva O.E., Shishkova T.V.

The basis of this work is the author's management accounting rate (Nikolaeva O. E., Shishkova T.V. Management accounting. M: URSS, 2006), which has already withstood six publications, was used by many educational institutions in the training of students and masters , in MVA programs, in the programs of international certification of specialists in finance and accounting. Many Russian enterprises of various fields of activity successfully put management accounting using the main provisions of the textbook, especially in terms of the implementation of the Direct-Proging system, the organization of the budgeting system and implementation of the normative registration of costs (standard costes).

This publication can be lawfully called classic from two points of view. Firstly, the content is classic, including all the main sections of management accounting. Secondly, the form of the presentation of the material containing all the necessary attributes characteristic of a good textbook is classic. Each topic is accompanied by an illustrative example, a list of basic terms and concepts, questions for discussion, tests for self -testing of the assimilation of the material (with answers) and a large number of tasks. The numerous requests in this publication provide solutions to the most typical tasks and examples of exams for international qualifications on management accounting.

for managers, accountants and economists of enterprises, auditors, teachers and students of economic universities, students of advanced training, qualification courses, as well as everyone who is interested in modern accounting.