Historical Development and Perspectives of Management Accounting in Bulgaria
Authors:
Maya
Veleva
St. Cyril and St. Methodius University of Veliko Tarnovo, Bulgaria
Pages:
181-
186
Abstract:
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.
Keywords:
Management accounting, Bulgaria, development, perspectives
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