In the vast majority of scientific papers of foreign scientists

The vast majority of scientific papers of foreign scientists devoted to management accounting, its members include budgeting, cost accounting of products and customers, the calculation of the amount of coverage, etc. All this suggests that in this context, management accounting should be viewed as an economic model similar to Controlling. However, between the German and American version of the controlling differences exist. The American model is more complete, as is referred to the controlling of the internal audit, management fees, insurance, financial, accounting and information technology. The American model is aimed at controlling rapid response to market demands and customer satisfaction, German - to solve specific economic problems. Controllers in the United States are responsible for performing accounting functions, filling the main components of information systems, and are also responsible for the financial system of the enterprise, financial management aspects and elements of financial statements. Another aspect of the problem is to discover the place of management accounting in the controlling terms of the shortest and the expanded definition. Quite often, management accounting is referred to Controlling. It is clear that consideration of this problem depends on the interpretation of management accounting. The shortest definition is that management accounting is seen as a process of fixing operations, reflecting the impact of the business units of enterprises and banks. In this case, management accounts should be coordinated with financial accounting. More comprehensive interpretation includes admission to the Management Accountant and a group of cost accounting, etc. When it comes to recording transactions, which carry out business units both outside and inside the company or bank, then that management accounting should be viewed as a logical continuation of financial accounting, so it does not refer to Controlling. If a management accounting (extended definition) understand the management of revenues, expenditures and financial results the company or bank, it is natural to include it in the system controlling. That is, the problem boils down to the meaning of the concept of management accounting. But despite this, both the first and second cases should be viewed as the foundation of management accounting for the formation of an information database, which is the source for decision-making. Category: Uchot bank ucherizhdeny