Based on the analysis of foreign and domestic experience, main objectives of the organization of management accounting system in modern business have been discussed, the need of creation an information system of management accounting has been proved. A historical review of development methods of automating management accounting has been carried out since 1950s to the present. It is revealed that modern information technologies in the field of automation of management accounting are represented by two large groups - local and integrated systems. It is noted that local systems should be used in small business, and integrated ones in medium and large businesses. An expediency of using integrated ERP-class management automation systems is proved.
CITATION STYLE
Rozhkova, N., Blinova, U., & Rozhkova, D. (2018). The Concept of Management Accounting Based on the Information Technologies Application. In Advances in Intelligent Systems and Computing (Vol. 724, pp. 89–95). Springer Verlag. https://doi.org/10.1007/978-3-319-74980-8_8
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