Cross- Cultural Studies: Education and Science Vol. 1 No. 13
2024; 44–54
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THE ESTABLISHMENT OF MANAGERIAL ACCOUNTING POLICY IN ORGANIZATIONS AND ITS IMPLEMENTATION PROCEDURES

Liana Grigoryan*, Arpine Hakobyan

Received: 2025-05-07 · Published: 2024-05-05

© 2024 The Author(s) and the original publisher.

CC BY-NC 4.0 This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
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Original title
THE ESTABLISHMENT OF MANAGERIAL ACCOUNTING POLICY IN ORGANIZATIONS AND ITS IMPLEMENTATION PROCEDURES
Authors
Liana Grigoryan, Arpine Hakobyan
Source journal
Cross- Cultural Studies: Education and Science Vol. 1 No. 13
Published
2024-05-05
Licence
Creative Commons Attribution-NonCommercial 4.0 International
Original
https://doi.org/10.59503/29538009-2024.1.13-44

Abstract

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.
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