New directions of accountancy development and analysis of economic activity in Byelorussia
New directions of accountancy development and analysis of economic activity in Byelorussia

Summary/Abstract: The system of accounting formerly used in business entities is inadegnate to changing conditions of management, particularly for the needs of the managerial stoff. It is necessary to put greater emphosis on ex ante rather than ex post analysis. The article presents a practical example of cost analysis in an enterprise that is adopted to the new requirements of management accounting.

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