Preview

Courier of Kutafin Moscow State Law University (MSAL))

Advanced search

Application of LegalTech to improve the management accounting of the organization’s expenses

https://doi.org/10.17803/2311-5998.2022.96.8.034-038

Abstract

The article discusses issues related to management accounting of income and expenses of organizations, as well as methods distribution of costs. The author analyzed the accounting of production costs in the era of imperialism, as well as the emergence theories of direct costing, standard costing and responsibility centers in Russia and the USA, which formed the basis of modern approaches to strategic planning companies, control and audit. On their basis budgeting and financial planning of companies. The application of IT-technologies is considered, which allow automating the processing of documents, which allows analyzing large amounts of data, taking into account legal regulation.

About the Author

N. Yu. Orlova
The Kutafin Moscow State Law University (MSAL)
Russian Federation

NATALYA Yu. ORLOVA, Cand. Sci. (Economics), Associate Professor of Department in Financial Law

125993, Moscow, ul. Sadovaya-Kudrinskaya, 9



References

1. Замиралова Е. В. Рекомендации по реализации новых требований стандарта ГОСТ ИСО 9001-2015 «О проведении внутреннего аудита системы менеджмента качества» // Вестник Алтайской академии экономики и права. — 2018. — № 8. — С. 78–82.

2. Кондраков Н. П. Самоучитель по бухгалтерскому учету. — 7-е изд., перераб. и доп. — М. : Проспект, 2017. — 608 с.

3. Рачек С. В. Бухгалтерский учет и анализ : учебное пособие / под ред. И. В. Ереминой. — Екатеринбург : УрГУПС, 2016. — 411 с.

4. Родина Л. Н., Пахроменко Л. В. Этапы развития бухгалтерского учета : учебное пособие. — Тамбов : Изд-во Тамб. гос. техн. ун-та, 2007. — 100 с.

5. Соколов Я. В., Соколов В. Я. История бухгалтерского учета : учебник. — М. : Финансы и статистика, 2003. — 272 с.


Review

For citations:


Orlova N.Yu. Application of LegalTech to improve the management accounting of the organization’s expenses. Courier of Kutafin Moscow State Law University (MSAL)). 2022;(8):34-38. (In Russ.) https://doi.org/10.17803/2311-5998.2022.96.8.034-038

Views: 267


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 License.


ISSN 2311-5998 (Print)
ISSN 2782-6163 (Online)