Abstract
Currently, many books, textbooks and articles have been written on the role of accounting in the management of the company's activities. This article gives a point of view on the role of accounting in the proper organization of management, on the establishment of its sequence, including some elements between them. The features of the formation of the information base of financial and managerial accounting at various stages of the formation and implementation of the company's strategy are studied. It is based on the relationship of the accounting system with the system of analysis, planning and control. In the conditions of financial and managerial accounting, the formation of an information base for making managerial decisions is considered.
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