Problems of Implementation of Management Accounting Automation in Russia

Abstract

The paper considers practical issues of management accounting recording by domestic enterprise. Possibilities and reasonable steps for major implementation of management accounting on the basis of its automation are investigated. Actual theoretical and practical works on management accounting consider necessity of management accounting recording by domestic enterprise, highlighting fundamentals of accounting information building. Efficient economic entity management is impossible without management accounting, automation of which enables facilitation of output and making reasonable policy decisions even with minimal functions set.

DOI: 10.5901/mjss.2015.v6n1s3p384