GENERALIZATION TECHNIQUE OF BALANCE IN MANAGEMENT ACCOUNTING SYSTEM

Abstract

The relationship between the performance factors of the management accounting that permit to form the balance of dependent quantities in terms of revenues, expenditures and financial results, is considered. Format of the balance generalization of the dependent indices for the cost centres, cost drivers, and responsibility centres is offered.

Keywords

• management accounting
• management
• accounting entity
• cost centre
• cost driver
• responsibility centre
• revenues
• expenditures
• financial results
• statement of balance
• administrative objectives.