Управленческий учет на малых предприятиях: проблемы и решения

Abstract

Purpose: development of tools for justifying management decisions. Discussion: the article considers the problems of application of tools of management accounting in small enterprises of the Russian Federation. The authors set a number of tasks to more intensive implementation of techniques and methods of management accounting. The authors presented lists the conditions and prerequisites for effective management accounting. Results: the authors proposed methodology of zero balance as tools to determine the financial condition of small businesses.