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MANAGEMENT ACCOUNTING – A CHALLENGE TO THE ACCOUNTING THEORY AND PRACTICE IN THE BANKING SECTOR

New Knowledge Journal of Science

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Title MANAGEMENT ACCOUNTING – A CHALLENGE TO THE ACCOUNTING THEORY AND PRACTICE IN THE BANKING SECTOR
 
Creator Rangelova-Petkova, Liliya; University of agribusiness and rural development
 
Description Abstract: Adequate management of the bank requires its directors not only to understand well the financial standing of the institution, but also to plan and control operational processes and to make managerial decisions on the effective allocation and use of the available resources. In this regard the tasks of accounting are expressed not only in the functions of registration of already passed business operations, but also in the providing of information to justify management decisions and to supervise their implementation. In the foreground of similar situations the need reveals to improve information provision of the management and to maintain its decisions with reliable accounting and operational information.Keywords: management accounting, commercial bank, accounting information, responsibility centers, bank products and customers, management reports
 
Publisher University of agribusiness and rural development - Plovdiv
 
Contributor
 
Date 2017-04-25
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion

 
Format application/pdf
 
Identifier http://science.uard.bg/index.php/newknowledge/article/view/218
 
Source New knowledge Journal of science; Vol 6, No 1 (2017): New knowledge Journal of science
2367-4598
1314-5703
 
Language eng
 
Relation http://science.uard.bg/index.php/newknowledge/article/view/218/164
 
Rights Copyright (c) 2017 New knowledge Journal of science