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Implementation of the managerial accounting system at mining enterprises of Kazakhstan


Gorlov S.S., Vechkinzova E.A., Kim T.S.
(about the authors)

Gorlov Sergey Sergeevich – (Karaganda State Technical University)

Vechkinzova Elena Anatolevna – ( V.A. Trapeznikov Institute of Control Sciences of Russian Academy of Sciences)

Kim Tatiana Sergeevna – (Kazakhmys Corporation)

Published in:
Journal of Central Asia Economy
– Volume 2, Number 2 (April-June 2018)



Keywords: development of a managerial accounting system, enterprise information systems, managerial accounting system


Citation:
Gorlov S.S., Vechkinzova E.A., Kim T.S. (2018). Implementation of the managerial accounting system at mining enterprises of Kazakhstan. Journal of Central Asia Economy, 2(2) doi: 10.18334/asia.2.2.41036


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Abstract:

The definition of the managerial accounting system is given. The importance of a unified managerial accounting system at the enterprise is emphasized. The necessary conditions for its implementation are described. The analysis of the existing information systems of the enterprise and some shortcomings of the current accounting system is carried out. In conclusion, the advantages of implementing a managerial accounting system are given.







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