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
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Creator |
Rangelova-Petkova, Liliya; University of agribusiness and rural development
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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
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Publisher |
University of agribusiness and rural development - Plovdiv
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Contributor |
—
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Date |
2017-04-25
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Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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Format |
application/pdf
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Identifier |
http://science.uard.bg/index.php/newknowledge/article/view/218
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Source |
New knowledge Journal of science; Vol 6, No 1 (2017): New knowledge Journal of science
2367-4598 1314-5703 |
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Language |
eng
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Relation |
http://science.uard.bg/index.php/newknowledge/article/view/218/164
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Rights |
Copyright (c) 2017 New knowledge Journal of science
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