The scope of application of the system of management-accounting in Ukraine

Abstract

Abstract. The important methodological issue of organization of management-accounting is its place in accounting-system because the part of information about expenses and income are formed in the account system, regardless of approach to the organization of managementaccounting. In different countries this problem is decided in different ways. Review of accounts of foreign countries indicates that management-accounting in system of accounts are carried out by two principles. The first of them - bilateral approach: allocate two autonomous systems of accounts according to the purpose of financial and management-accounting; the second is integral principle: accounts of management-accounting are matched with accounts of financial accounting within the borders a single system of accounts.