Conceptual Framework of Formation of the Accounting Policy of Managerial Accounting
Journal Title: Бізнес Інформ - Year 2015, Vol 9, Issue 0
Abstract
The article is aimed at both definition and substantiation of conceptual framework of formation of the accounting policy of managerial accounting at enterprise. Essence of the notion of «conceptual framework of formation of the accounting policy of managerial accounting» has been allocated as an exposition of individual conceptions (views), on which the methodology of formation of the accounting policy together with practice of its application is based. A hierarchical model of the conception of formation of the accounting policies of managerial accounting at enterprise has been built, which contains objectives, directions, factors, principles, elements, implementation and assessment of effectiveness. Constituents of the conceptual framework of formation of the accounting policy of managerial accounting at enterprise have been disclosed. When forming the accounting policy of managerial accounting of enterprises, has been suggested to use both traditional scientific principles and specific principles of managerial accounting, as well as those that have not yet been applied in the accounting policy: principles of constructiveness, promptitude, employee-centredness, morality and ethics. It has been proposed to evaluate the efficiency of applying the accounting policies of managerial accounting at enterprise by objectives, factors, elements and practical implementation.
Authors and Affiliations
Iryna Sadovska, Maria Blyakharchuk
Keywords
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