Organization, Interaction and Development Trends of Accounting, Financial and Management Accounting of Organizations

Abstract

The scientific article is devoted to the research analysis of the theoretical aspects of the concepts of "accounting", "financial accounting" and "management accounting" and the determination of the links of their interaction in the management of the accounting policy of the enterprise. The relevance of the study is due to the fact that the development and interrelation of these elements of accounting policy allow the management of the enterprise to achieve their goals with less resources. The article considers the theoretical foundations of the concept of "accounting". The main tasks and principles of accounting are highlighted. The theoretical foundations of the concept of "financial accounting" are described. Its main tasks are listed. The theoretical foundations of the concept of "management accounting" are considered. Its main tasks are highlighted. The directions of interaction of accounting, financial and management accounting of the organization are analyzed. The main trends in the development of the accounting policy of enterprises of the Russian economy are listed.