ANALYSIS OF RUSSIAN DEFINITIONS OF MANAGEMENT ACCOUNTING FROM THE POUNT OF VIEW OF BELONGING TO THE MANAGEMENT PROCESS

Abstract

The issue of developing a unified approach to defining management accounting, so that it would finally work in Russia, as its foreign authors promised several decades ago, is becoming even more relevant in the current increasingly unstable time. In the presented material, the author reviewed the stages of the management process or management cycle, and in this context, the main criteria for defining management accounting were identified. An analysis of the main definitions of management accounting presented by Russian authors in teaching aids was conducted. The considered definitions were combined into several groups according to the selected criteria. All this made it possible to identify their limitations and offer a unified approach to defining management accounting in its relationship with accounting, corresponding to its function in the management system and to international standard of management accounting.