Financial and management accounting. Textbook. Vakhrushina M.A., Sitnikova V.A.

includes two sections: “financial accounting” and “management accounting”. The material of the first section is based on the provisions of current regulatory documents, including the provisions of new standards for Russian practice. The second section considers a set of issues inherent in management accounting: targeted focus, approaches to cost classification, methods for accounting for costs and calculation of production costs, content and tasks of budgeting and budget control, principles for constructing intra -final reporting. The main attention is paid to the possibility of making managerial decisions on the basis of information prepared in the management system.

corresponds to the Federal State Educational Standard in the latter generation.

for undergraduate students studying in the areas of "Management" and "Business -informatics ".