Историческо развитие и перспективи на управленското счетоводство в България
Historical Development and Perspectives of Management Accounting in Bulgaria
Author(s): Maiya VelevaSubject(s): Economy, Business Economy / Management, Micro-Economics, Marketing / Advertising
Published by: Великотърновски университет „Св. св. Кирил и Методий”
Keywords: Management accounting; Bulgaria; development; perspectives
Summary/Abstract: This article aims to trace the development of management accounting in Bulgaria. Although it is arelatively new field of accounting both in our country and around the world, management accounting is animportant factor in achieving effective management of each business unit. It serves the information needs of internal users and helps to make the right decisions, planning and control of the management, providing the necessary analysis. Therefore, Bulgaria should pay utmost attention to the prospects for the development of management accounting.
Journal: Социално-икономически анализи
- Issue Year: 8/2016
- Issue No: 2
- Page Range: 181-186
- Page Count: 6
- Language: Bulgarian