Inventory Tracking Made Easy: Save Time and Cut Costs
Submitted: 2026-04-02
Social Sciences, Economics, 2026
THE ESTABLISHMENT OF MANAGERIAL ACCOUNTING POLICY IN ORGANIZATIONS AND ITS IMPLEMENTATION PROCEDURES
This is an open access article distributed under the
Creative Commons Attribution License, which permits unrestricted use, distribution,
and reproduction in any medium, provided the original work is properly cited.
Submitted: 2025-05-07
© 2026 by author(s) and The Gufo Inc.
This work is licensed under Creative Commons Attribution–NonCommercial International License
(CC BY-NC 4.0).
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.