Balashiha, Moscow, Russian Federation
student
Russian Federation
VAK Russia 5.2.3
VAK Russia 5.2.4
VAK Russia 5.2.5
VAK Russia 5.2.6
VAK Russia 5.2.7
The paper examines the transformation of accounting from primitive fiscal recording to the modern concept of strategic management. The evolution of the functional role of accounting is analyzed, which has turned from a control tool into a key resource for managerial decision-making and the formation of a sustainable business strategy.
evolution of accounting, fiscal control, strategic decisions, management accounting, transformation of functions
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