Managerial accounting system priorities

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Ivane Javakhishvili Tbilisi State University Press
Scientific paper represents the role of accounting and importance in the sphere of formation and execution of management policy of a company, key issues, which led to the dividing of accounting as a financial, managerial and tax registering. Discussion covers following topics: International practice of managerial accounting, The program, which is developed by the American Association of accountants (American Accounting Association), Several researches of modern scientists in the above mentioned sphere. Priority questions of managerial accounting are explicated, they are mostly important for the management of the company. Functions of managers who are responsible for expenditure centers are represented in the work. On the base of carried out researches, the sentences of recommendation are offered in the conclusive part of the scientific paper, which in practice realization will importantly support Georgian Companies in their business, as an important guarantee of their effective functioning.
1. მიქაძე პ. მმართველობითი აღრიცხვა, დამხმარე სახელმძღვანელო. თბ., 2000 2. ფინანსური ინფორმაცია მენეჯრებისათვის, ACCA სახელმძღვანელო (საერთაშორისო პრაქტიკა), თარგმანი ინგლისურიდან., თბ., ბაფ. 2003 წ. 3. ნ.ძიმცეიშვილი, მ.ნაჭყებია, ს.დათუაშვილი, გ.ბაქრაძე. მმართველობითი აღრიცხვა. თბ., 2009წ. 4. საქართველოს პროფესიონალ ბუღალტერთა და აუდიტორთა ფედერაცია, ჟურნ. „ბუღალტრული აღრიცხვა“, №2, გვ. 20-28, თბ., 2010 წ.
Accounting; system; politic; priorities
III International Scientific Conference: "Challenges of Globalization in Economics and Business", Tbilisi, 2018, pp. 114-117