ՀՀ-ում գործող կազմակերպությունների կառավարչական հաշվառման կատարելագործումը ինքնակարգավորման և ստանդարտացման միջոցով/Improvement of managerial accounting through selfregulation and standardization

Abstract

The paper researches managerial accounting development issues in the Republic of Armenia, analyzes the international experience of managerial accounting regulatory, pointes out two directions of improvement of managerial accounting through the creation of a self-regulatory institution and development of professional standards. According to the author, in the future, they can become factors in the development of managerial accounting, improve both the quality of managerial decisions, and the competitiveness of organizations. Managerial accounting will go beyond the organization and will accumulate information on the capabilities of the external environment. The establishment of the Institute of Professional Regulation of Managerial Accounting and Standardization will contribute to the rapid dissemination of new opinions and experience, to the formation of unanimity of its participants on a number of issues.