RELATION BETWEEN MANAGEMENT ACCOUNTING AND CONTROLLING
RELATION BETWEEN MANAGEMENT ACCOUNTING AND CONTROLLING

Author(s): Věra Rubáková
Subject(s): Business Economy / Management, Evaluation research, Accounting - Business Administration
Published by: Masarykova univerzita nakladatelství
Keywords: Management Accounting; Financial Accounting; Cost Accounting; Controlling;
Summary/Abstract: This contribution deals with the relation between management accounting and controlling. The main aim is to define the problems of the categories of controlling and management accounting, based on the sources available, and their fundamental system relations to other accounting subsystems. In this article I would like to focus primarily on the objectives of management accounting, its inner structure and relation to superordinate systems of management, or controlling, and its modern trends.

• Details
• Contents