Историко-эволюционный анализ становления и развития управленческого учета как самостоятельной науки

Abstract

The article describes the evolutionary aspects of the formation of man- agement accounting as an independent science, given the prerequisites that influenced the creation of management accounting in our country, highlight- ed and characterized the main stages of the development of management accounting. According to the results of the study, a number of regularities of the historical and evolutionary development of management accounting were formulated, in particular, the discrepancy between the periodization of the development of management accounting in Russia and global practice; the impact of evolutionary processes in the economy on the formation of management accounting tools; the focus of domestic accounting practices on the implementation of the fiscal functions of the state; mismatch of ob- jects and objects of management accounting, etc.