TRENDS IN DEVELOPMENT OF MANAGEMENT ACCOUNTING IN GEORGIA

Trends in the development of management accounting Georgia although term has been used around world since second half 20th century, Georgia, scientists have arguing about essence this phenomenon 80s. Is it an independent science? part science that does not subject? This is pseudoscience, e.g., such a exist at all and so on. The dispute largely due to reality practice specific countries. It would be mistake think as novelty for domestic economy. accountant time was engaged both planning analytical work. Along with socialist economic system country strengthening central planning, there gradual separation from Accounting Service Planning Financial Departments, transfer authority them. As result, activities were actually reduced facts life enterprise. Thus, summarizing issues discussed above, should noted - integrated cost revenue, valuation, monitoring, analysis which systematizes information operational decisions. existing organizational structure enterprise regularly reviewed revised reflect changes occurring activity (production new products, technological change, change management, etc.), achievements scientific progress. In improving enterprises, important properly approaches preparation internal reporting performance assessment.