Историческо развитие и перспективи на управленското счетоводство в България
Автори:
Майя
Велева
Великотърновски университет „Св. св. Кирил и Методий“, България
Страници:
181-
186
Резюме:
This article aims to trace the development of management accounting in Bulgaria. Although it is a relatively new field of accounting both in our country and around the world, management accounting is an important factor in achieving effective management of each business unit. It serves the information needs of internal users and helps to make the right decisions, planning and control of the management, providing the necessary analysis. Therefore, Bulgaria should pay utmost attention to the prospects for the development of management accounting.
Ключови думи:
Management accounting, Bulgaria, development, perspectives
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