Russian Federation
from 01.01.2005 until now
Izhevsk, Izhevsk, Russian Federation
from 01.01.2015 until now
Izhevsk, Izhevsk, Russian Federation
VAC 5.2.1 Экономическая теория
VAC 5.2.3 Региональная и отраслевая экономика
VAC 5.2.4 Финансы
VAC 5.2.5 Мировая экономика
VAC 5.2.7 Государственное и муниципальное управление
UDK 338.3 Общие вопросы производства
BBK 654 Специальные и отраслевые экономики. Экономика межотраслевых комплексов
This article discusses the main directions of management accounting research, taking into account the determination of the competitiveness factor and competitive advantages of an economic entity. The purpose of management accounting is to study information taking into account investment obligations, determine the competitiveness factor, and competitive advantages. The work proposes a classification (grouping) of factors influencing business. It is in the context of such factors that monitoring activities and management accounting studies should be carried out to determine competitiveness and competitive advantages. It is concluded that all business factors studied by the management accounting system are interdependent and interconnected. By studying, analyzing and controlling them in the management accounting system, a business gets the opportunity to control and improve its level of competitiveness.
management accounting, business, investments, economic entity, competitiveness, competitive advantages
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