THE ESTABLISHMENT OF MANAGERIAL ACCOUNTING POLICY IN ORGANIZATIONS AND ITS IMPLEMENTATION PROCEDURES

Author(s)

THE ESTABLISHMENT OF MANAGERIAL ACCOUNTING POLICY IN ORGANIZATIONS AND ITS IMPLEMENTATION PROCEDURES Liana Grigoryan

Suggestion  a structure of managerial accounting policy in order to improve information provision mechanisms in the management accountability system of organizations currently are becoming more actual. The article presents the structure of the managerial accounting policy consisting of organizational, technical, methodical sections, including key performance indicators (KPI), and also referes to the formation and implementation processes of the accounting policy in organizations. The formation of managerial accounting policy considering as a methodological basis of the decision making within commercial organizations.

DOI: 10.59503/29538009-2024.1.13-44 Cross- Cultural Studies: Education and Science Vol. 1 No. 13 (2024): 2024-1 44-54

Download PDF

Keywords

managerial accounting policy, information provision, managerial accounting, establishment procedures, documentation, managerial reporting

Check for updates

Share

Contact admin with any questions, comments or concerns

[email protected]