格鲁吉亚管理会计发展趋势

Besik Bauchadze
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引用次数: 1

摘要

格鲁吉亚管理会计发展趋势尽管自20世纪下半叶以来,管理会计一词已在世界各地使用,但在格鲁吉亚,科学家们自80年代以来一直在争论这一现象的本质。这是一门独立的科学吗?它是没有独立学科的科学的一部分吗?这是伪科学,例如根本不存在这样的现象等等。争议很大程度上是由于特定国家会计科学和实践的现实。将管理会计视为国内经济的一种新奇事物是错误的。当时的会计既从事会计工作,也从事计划和分析工作。随着我国社会主义经济制度的发展和中央计划的加强,计划部门和财政部门的会计部门逐渐分离,部分会计权力移交给了计划部门和财务部门。因此,会计师的活动实际上减少为对企业经济生活事实的核算。因此,会计师的活动实际上减少为对企业经济生活事实的核算。因此,总结以上讨论的问题,应该指出,管理会计是一个成本会计和收入、估价、规划、监测和分析的综合系统,它使业务管理决策的信息系统化。应定期审查和修订企业现有的组织结构,以反映经济活动(新产品生产、技术变革、变革管理等)中发生的变化以及科技进步的成果。在改善企业组织结构方面,重要的是适当改变内部报告和业绩评估的编制方法。
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TRENDS IN DEVELOPMENT OF MANAGEMENT ACCOUNTING IN GEORGIA
Trends in the development of management accounting in Georgia although the term management accounting has been used around the world since the second half of the 20th century, in Georgia, the scientists have been arguing about the essence of this phenomenon since about the 80s. Is it an independent science? Is it part of science that does not have an independent subject? This is pseudoscience, e.g., such a phenomenon does not exist at all and so on. The dispute is largely due to the reality of accounting science and practice in specific countries. It would be a mistake to think of management accounting as a novelty for the domestic economy. The accountant of that time was engaged both in accounting and in planning and analytical work. Along with the development of the socialist economic system in the country and the strengthening of central planning, there was a gradual separation from the Accounting Service of the Planning and Financial Departments, with the transfer of part of the accounting authority to them. As a result, the activities of the accountant were actually reduced to the accounting of the facts of the economic life of the enterprise. As a result, the activities of the accountant were actually reduced to the accounting of the facts of the economic life of the enterprise. Thus, summarizing the issues discussed above, it should be noted that management accounting - is an integrated system of cost accounting and revenue, valuation, planning, monitoring, and analysis which systematizes information for operational management decisions. The existing organizational structure of the enterprise should be regularly reviewed and revised to reflect the changes occurring in the economic activity (production of new products, technological change, change management, etc.), and the achievements of scientific and technological progress. In improving the organizational structure of enterprises, it is important to properly change the approaches to the preparation of internal reporting and performance assessment.
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7 weeks
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