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The Concept of Management Accounting Based on the Information Technologies Application

  • Nadezhda RozhkovaEmail author
  • Uliana Blinova
  • Darya Rozhkova
Conference paper
Part of the Advances in Intelligent Systems and Computing book series (AISC, volume 724)

Abstract

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.

Keywords

Enterprise economics Management accounting Information systems Enterprise resource planning system (ERP) Automated control system (ACS) 

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Copyright information

© Springer International Publishing AG 2018

Authors and Affiliations

  • Nadezhda Rozhkova
    • 1
    Email author
  • Uliana Blinova
    • 2
  • Darya Rozhkova
    • 2
  1. 1.State University of ManagementMoscowRussia
  2. 2.Financial University under the Government of the Russian FederationMoscowRussia

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