MANAGEMENT ACCOUNTING SYSTEM AS THE TOOL OF MANAGEMENT PERFECTION AT WATER TRANSPORT ENTERPRISES
The article substantiates the necessity of management accounting statement at internal water transport enterprises for planning, control and analysis purposes, makes the critical valuation of the existing accounting practice at river enterprises, suggests the accounts system of management accounting.
Diana V. Neizvestnaya, a post-graduate student, assistant of Economic Analysis and Audit Department in Institute of Economics and Finance of Kazan (Volga region) Federal University.