The paper contains disputation on B. Král article: „Management accounting: Development in the light of change of undertaking environment and managerial needs“. The disputation has been concentrated on relationship financial and management accounting, which represented selected part of...

On the 20th and 21st of September 2007 department of management accounting has held a science conference. Topics which have been discussed were aimed on to the performance management, conceptual questions and practical experience. These topics are very frequent subject of interest of the...

Currently, increasing emphasis is placed on performance measurement and management. The paper is concerned with the connection between the performance of an enterprise in general and financial performance. This connection has been naturally sustainably changing over time. Question of performance...

The paper deals with the problem of identification of the requirements that should be ful-filled by modern corporate performance management systems. In the first part of the article the essence of corporate performance management was depicted very briefly taking into ac-count the evolution of...

The paper concerns measuring and reporting of financial performance of an enterprise. Currently increasing emphasis is placed on performance measurement and management. Within performance measurement and management in general the role of financial performance is becoming increasingly important....

The theme of article is the draft of ISO 14051-Environmental Management – Material flow cost accounting – General framework, whose final form should be finished at the end of 2011 or later. This standard does not take in consideration the national particularity. Therefore, the main aim of...

В статье рассмотрен подход к построению системы управленческого учета на основе информационного ресурса в национальных исследовательских университетах....

В статье рассматриваются вопросы организации управленческого учета. Представлен анализ экономических показателей подразделений Челябинского отделения ЮУЖД и...

Рассмотрен подход к использованию метода бюджетирования в системе управленческого учета в национальных исследовательских университетах. Приведена...